41 C.F.R. § 301-52.13 – Tax treatment of the additional fee. | Midpage
§ 301-52.13
41 C.F.R. § 301-52.13
Tax treatment of the additional fee.
Effective Dec 8, 2025
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.