Leave Buy Back - 15th Annual Federal Workers' Compensation ...

7/15/2013Correcting the Record(Continued)When the record is corrected to reflect LWOP duringthe same tax year that the leave is used, theemployee’s earnings are reduced by the amountrepaid, and tax is not paid for the periodcompensation is received.Where leave repurchase is not completed during thesame tax year in which the leave was used, theemployee may not adjust their prior year tax formand may be required to file an amended taxreturn(s). Further questions regarding taximplications should be directed to the IRS.Correcting the Record(Continued)SF‐52, Request for Personnel Action, is requiredto record LWOP and return to duty forcontinuous periods of LWOP in excess of 80hours.SF‐50, Notification of Personnel Action, isrequired to record LWOP in Official PersonnelFile (OPF) and document period of absence ascreditable service for the period paid under5 U.S.C. Chapter 81.References20 C.F.R. 10.10220 C.F.R. 10.11120 C.F.R. 10.11220 C.F.R. 10.3335 USC U.S.C. 81105 U.S.C. 81175 U.S.C. Chapter 81FECA Procedure Manual 2‐0200FECA Procedure Manual 2‐0900FECA Procedure Manual 2‐090113