Section 302-17.60 - How are the terms "Year 1" and "Year 2" used in the two-year RITA process?(a) Year 1 is the calendar year in which the agency reimburses you for a specific expense, provides an allowance, or pays a vendor directly. If your reimbursements, allowances, and/or direct payments to vendors occur in more than one calendar year, you will have more than one Year 1.(b) Year 2 is the calendar year in which you submit your RITA claim and your agency pays your RITA to you.(c) In most cases: (1) For every Year 1 you will have a corresponding Year 2;(2) Every Year 2 immediately follows a Year 1; and(3) Year 2 is the year in which you file a tax return reflecting your remaining tax liability for taxable reimbursement(s), allowance(s), and/or direct payments to vendors in each Year 1.FTR Amdt. 2014-01, 79 FR 49645, Aug. 21, 2014, as amended by FTR Amdt. 2020-02, 84 FR 64783, Nov. 25, 2019