The Combined Marginal Tax Rate (CMTR)

  1. Law
  2. CFR 41
  3. Public Contracts and Property Management
  4. Federal Travel Regulation System
  5. Relocation Allowances
  6. Miscellaneous Allowances
  7. Taxes on Relocation Expenses
  8. The Combined Marginal Tax Rate (CMTR)

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Section
302-17.40

How does my agency calculate my CMTR?

Section
302-17.41

Is there any difference in the procedures for calculating the CMTR, depending on whether my agency chooses the one-year or two-year RITA process?

Section
302-17.42

Which state marginal tax rate(s) does my agency use to calculate the CMTR if I incur tax liability in more than one state, and how does this affect my RITA and my state tax return(s)?

Section
302-17.43

What local marginal tax rate(s) does my agency use?

Section
302-17.44

What if I incur income tax liability to the Commonwealth of Puerto Rico?

Section
302-17.45

What if I incur income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States?