November 24 1999
FINANCIAL ADMINISTRATION MEMORANDUM NO. 99-041 (II.G.1.)
To: Bureau Assistant Directors, Administration
Director, National Business Center
Bureau Finance Officers
Finance Officer, Financial Management Services
From: William E. Webber /s/
Focus Leader, Asset and Debt Management
Office of Financial Management
Subject: Income Tax Reimbursement Allowance (ITRA)
Attached is a copy of FTR Interim Rule 7 which implements Public Law 105-264
and allows agencies to reimburse employees for the additional taxes incurred
as a result of temporary duty travel payments.
Also included are five attachments which provide implementing instructions,
guidance, and examples of ITRA calculations.
Please direct any questions you may have on this subject to Mr. Lesley Oden
on (202) 208-6225.
Attachments:
Attachment 1 - FTR; Interim Rule 7
Attachment 2 - Income Tax Reimbursement Allowance (ITRA) Instructions
Attachment 3 - Income Tax Reimbursement Allowance (ITRA) Certification
Attachment 4 - Income Tax Reimbursement Allowance (calculation without
excess per diem payment or penalty)
Attachment 5 - Income Tax Reimbursement Allowance (calculation with excess
per diem payment and without penalty)
Attachment 6 - Income Tax Reimbursement Allowance (calculation with excess
per diem payment and IRS penalty)
