2005 CFR Title 41, Volume 4

Title 41--Public Contracts and Property Management CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES PART 301-11--PER DIEM EXPENSES
	301-11.1	When am I eligible for an allowance (per diem or actual expense)?
	301-11.2	Will I be reimbursed for per diem expenses if my official travel is 12 hours or less?
	301-11.3	Must my agency pay an allowance (either a per diem allowance or actual expense)?
	301-11.4	May I be reimbursed actual expense and per diem on the same trip?
	301-11.5	How will my per diem expenses be reimbursed?
	301-11.6	Where do I find maximum per diem and actual expense rates?
	301-11.7	What determines my maximum per diem reimbursement rate?
	301-11.8	What is the maximum per diem rate I will receive if lodging is not available at my TDY location?
	301-11.9	When does per diem or actual expense entitlement start/stop?
	301-11.10	Am I required to record departure/arrival dates and times on my travel claim?
	301-11.11	How do I make my lodging reservations?
	301-11.12	How does the type of lodging I select affect my reimbursement?
	301-11.13	How does sharing a room with another person affect my per diem reimbursement?
	301-11.14	How is my daily lodging rate computed when I rent lodging on a long-term basis?
	301-11.15	What expenses may be considered part of the daily lodging cost when I rent on a long-term basis?
	301-11.16	What reimbursement will I receive if I prepay my lodging expenses and my TDY is curtailed, canceled or interrupted for official purposes or for other reasons beyond my control that are acceptable to my agency?
	301-11.17	If my agency authorizes per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a complimentary meal(s) provided by a hotel/motel?
	301-11.18	What M&IE rate will I receive if a meal(s) is furnished at nominal or no cost by the Government or is included in the registration fee?
	301-11.19	How is my per diem calculated when I travel across the international dateline (IDL)?
	301-11.20	May my agency authorize a rest period for me while I am traveling?
	301-11.21	Will I be reimbursed for per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled non-workdays) while I am on official travel?
	301-11.22	Am I entitled to per diem or actual expense reimbursement if I am required to return to my official station on a non-workday?
	301-11.23	Are there any other circumstances when my agency may reimburse me to return home or to my official station for non-workdays during a TDY assignment?
	301-11.24	What reimbursement will I receive if I voluntarily return home or to my official station on non-workdays during my TDY assignment?
	301-11.25	Must I provide receipts to substantiate my claimed travel expenses?
	301-11.26	How do I get a per diem rate increased?
	301-11.27	Are taxes included in the lodging portion of the Government per diem rate?
	301-11.28	As a traveler on official business, am I required to pay applicable lodging taxes?
	301-11.29	Are lodging facilities required to accept a generic federal, state or local tax exempt certificate?
	301-11.30	What is my option if the Government lodging rate exceeds my lodging reimbursement?
	301-11.31	Are laundry, cleaning and pressing of clothing expenses reimbursable?
	301-11.32	May I be reimbursed for an advance room deposit in situations where a lodging facility requires the payment of a deposit, prior to the beginning of my scheduled official travel?
	301-11.100	What will I be paid for lodging under Lodgings-plus per diem?
	301-11.101	What allowance will I be paid for M&IE?
	301-11.102	What is the applicable M&IE rate?
	301-11.200	Under what circumstances may my agency prescribe a reduced per diem rate lower than the prescribed maximum?
	301-11.300	When is actual expense reimbursement warranted?
	301-11.301	Who in my agency can authorize/approve my request for actual expense?
	301-11.302	When should I request authorization for reimbursement under actual expense?
	301-11.303	What is the maximum amount that I may be reimbursed under actual expense?
	301-11.304	What if my expenses are less than the authorized amount?
	301-11.305	What if my actual expenses exceed the 300 percent ceiling?
	301-11.306	What expenses am I required to itemize under actual expense?
	301-11.501	What is the Income Tax Reimbursement Allowance (ITRA)?
	301-11.502	Who is eligible to receive the ITRA?
	301-11.503	Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
	301-11.521	Must I file a claim to be reimbursed for the additional income taxes incurred?
	301-11.522	If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
	301-11.523	What documentation must I submit to substantiate my claim?
	301-11.524	What steps must my agency take to determine my ITRA?
	301-11.525	Is the ITRA I receive taxable income?
	301-11.526	May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
	301-11.527	If I elect a lump sum payment, how is the ITRA paid?
	301-11.528	If I do not elect lump sum payment is there any additional reimbursement?
	301-11.531	What documentation must the employee submit to substantiate a claim?
	301-11.532	How should we compute the employee's ITRA?
	301-11.533	Are tax penalty and interest payments reimbursable?
	301-11.534	What tax tables should we use to calculate the amount of allowable reimbursement?
	301-11.535	How should we calculate the ITRA?
	301-11.536	Is the ITRA reimbursement considered to be income to the employee?
	301-11.537	Are income taxes to be withheld from the ITRA?
	301-11.538	May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
	301-11.539	If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
	301-11.540	How do we handle any excess payment?
	301-11.601	What is the Income Tax Reimbursement Allowance (ITRA)?
	301-11.602	Who is eligible to receive the ITRA?
	301-11.603	Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
	301-11.621	Must I file a claim to be reimbursed for the additional income taxes incurred?
	301-11.622	If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
	301-11.623	What documentation must I submit to substantiate my claim?
	301-11.624	What steps must my agency take to determine my ITRA?
	301-11.625	Is the ITRA I receive taxable income?
	301-11.626	May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
	301-11.627	If I elect a lump sum payment, how is the ITRA paid?
	301-11.628	If I do not elect lump sum payment is there any additional reimbursement?
	301-11.631	What documentation must the employee submit to substantiate a claim?
	301-11.632	How should we compute the employee's ITRA?
	301-11.633	Are tax penalty and interest payments reimbursable?
	301-11.634	What tax tables should we use to calculate the amount of allowable reimbursement?
	301-11.635	How should we calculate the ITRA?
	301-11.636	Is the ITRA reimbursement considered to be income to the employee?
	301-11.637	Are income taxes to be withheld from the ITRA?
	301-11.638	May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
	301-11.639	If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?
	301-11.640	How do we handle any excess payment?