---
kind: "section"
citation: "41 C.F.R. § 301-52.13"
title: "41"
number: "301-52.13"
heading: "Tax treatment of the additional fee."
url: "https://uscodex.org/cfr/41/301-52.13"
---

# §301-52.13. Tax treatment of the additional fee.


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.


## Notes

### Authority

Authority: 5 U.S.C. 5701 note; 5 U.S.C. 5707; 40 U.S.C. 121(c).

### Source

Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.