Income Tax Reimbursement Allowance

Beginning January 1, 2015, changes became effective for Extended TDY travelers.

If you began extended TDY travel starting on or after January 1, 2015, you must now file an Extended TDY Tax Reimbursement Allowance (ETTRA).

If you reported to your TDY location prior to January 1, 2015, you will follow the Income Tax Reimbursement Allowance (ITRA) submission guidelines.

If you are on an extended TDY assignment for more than one year at the same location, then all benefit reimbursements for travel expenses paid directly to you, or indirectly on your behalf, are taxable income.  Mandatory Federal Income Tax (FITW), Social Security Tax (SSTW) and Medicare Tax (MTW) are withheld from the taxable entitlements.

As an extended TDY traveler, the ITRA/ETTRA entitlement is available for you to claim through DFAS. The ITRA/ETTRA is an allowance designed to reimburse the majority of all federal, state, and local income taxes incurred during an extended TDY.
The following information explains the requirements for filing an ITRA/ETTRA claim. You must report your  extended TDY W-2 as taxable income on your IRS Form 1040 tax return and state tax return (if applicable) in order to be eligible for an ITRA/ETTRA.

If you reported to your temporary duty location prior to January 1, 2015, please submit the following documents to file your ITRA:

• DD Form 1351-2 Travel Voucher
• DD Form 1610 Travel Order and all amendments
• Income Tax Reimbursement Allowance (ITRA) Status Certification Form for Travel That Began Before 1/1/2015
• Current Electronic Funds Transfer (EFT) Information
• Income documents (include spouse's if filing jointly) for the year you are claiming ITRA:
  • Form 1040 Federal Income Tax Return
  • All W-2s (travel and payroll)
  • Form 1099-R Military Retirement, if applicable
  • Schedule SE Self Employment Tax, if applicable

If you reported to your temporary duty location on or after January 1, 2015, please submit the following documents to file your ETTRA:

• DD Form 1351-2 Travel Voucher
• DD Form 1610 Travel Order and all amendments
• Extended TDY Tax Reimbursement Allowance (ETTRA) Status Certification Form for Travel After 1/1/2015
• Current Electronic Funds Transfer (EFT) Information
• Income documents (include spouse's if filing jointly) for the year you are claiming ITRA:
  • Form 1040 Federal Income Tax Return
  • All W-2s (travel and payroll)

NOTE:  In order to avoid processing delays, please ensure:

• amount of income, as indicated on the Status Certification Form, matches the income tax documentation submitted with the ITRA/ETTRA claim and the correct Certification Form is used.
• Income Tax Return, Status Certification Form, and 1351-2 Travel Voucher are signed and currently dated by the traveler and spouse if filing jointly.

 Failure to do so will result in your claim being returned without action until you provide a corrected claim and/or additional documentation to support the claim.

ALL ITRA/ETTRA Claims and DCP Students will submit claim to:

Email: dfas.rome.jft.mbx.syracusedcp@mail.mil

For additional information on the regulatory changes pertaining to ITRA/ETTRA, please see General Services Administration Federal Register Vol. 79 No. 162

Page updated February 5, 2016