Code of Federal Regulations · Section
§ 301-52.13 — -52.13 Tax Treatment Of The Additional Fee
41 C.F.R. § 301-52.13
View:
The agency will report payment of the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, as additional wages on Form W-2.
Authorizing Statute
-
Regulations and reports5 U.S.C. § 5707
-
Administrative40 U.S.C. § 121
-
Definitions5 U.S.C. § 5701