§302-17.51. When to provide amended tax information to the agency.
41 C.F.R. § 302-17.51
Employees should submit amended tax information to their agency under the one-year process whenever the tax information previously provided changes, and employees should continue to amend the information until they have received the last W-2 from their agency in connection with a specific relocation. In particular, employees should submit amended information whenever:
Their filing status changes;
Their income changes enough that their income, including WTA and RITA, might put the employee into a different tax bracket; or
They have taxable relocation expenses in a second or third calendar year.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
Source
Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.