The FTR does not address local travel and instead delegates that responsibility to each federal agency.

This IRM authorizes the IRS to reimburse employees for local travel expenses incurred when performing official business.

This IRM outlines the IRS’s local policies and procedures including case-related, training, emergency and invitational travel. It also provides procedures for preparing and approving authorizations and claiming reimbursement for local travel expenses.

This IRM implements policies to ensure that local travel expenses are authorized in accordance with travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

City-to-city and relocation travel policy is not covered in this IRM. City-to-city travel is covered in IRM 1.32.11, IRS City-to-City Travel Guide, and relocation travel is covered in IRM 1.32.12, Relocation Travel Guide.

31 U.S. Code Section 901 Establishment of Agency Chief Financial Officer

Revenue Ruling 99-7

5 U.S. Code, Chapter 41, Government Employees Training Act

Travel and Transportation Reform Act of 1998

This section provides responsibilities for:

The CFO is required to report all travel and transportation payments of more than $5 million; during the fiscal year to Government Services Administration (GSA).

The travel reports include a list of data elements and report formats provided by GSA. The data must be submitted to GSA by November 30 and GSA must provide a government-wide report by January 31 to OMB and Congress to be available to the public.

The following chart describes the internal controls in place for the local travel program:

The following terms and definitions apply to this program:

The following acronyms apply to this program:

IRM 1.32.4, Government Travel Card Program, for information on the travel card program and the centrally billed government travel card program.

IRM 1.2.2, Servicewide Delegations of Authority, for a list of travel related delegation orders.

IRM 6.800.2, Employee Benefits, IRS Telework Program, for additional information on telework.

IRM 1.32.15, Servicewide Travel Policies and Procedures, Public Transportation Subsidy Program (PTSP).

Employees may use a POV for alternative worksite travel when authorized by an approving official.

The approving official cannot prohibit employees from using a POV on official travel. However, if an employee elects to use a POV instead of the mode of transportation that the approving official authorizes, the approving official will:

Employees must deduct the mileage of their normal commute from the mileage claim for official travel. For example:

In addition to the allowance for mileage, employees are reimbursed for the actual cost of parking fees, ferry fees, bridge tolls, road tolls and tunnel fees, in excess of normal commuting costs. An employee may not be reimbursed for car repairs, depreciation, grease, oil, antifreeze, towing fees and similar expenses, gasoline, insurance, and state and federal taxes. Other non-reimbursable costs include parking violations, moving violations, locksmith charges and charges for flat tires.

If another employee travels as a passenger with the employee on the same trip in the same POV, the passenger cannot claim mileage. No deduction will be made from the mileage allowance if the passenger contributes to defraying the expenses.

Employees will not receive reimbursement for parking at the permanently assigned office when it is incurred in connection with direct travel between their residence and official assigned duty station.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a rental car on official travel.

Employees must report accidents that occur on official business in a POV to their supervisor and the Employee Resource Center (ERC) immediately. See IRM 1.14.7.2.9, Accident Response and Reporting for additional information. Employees must also contact the IRS Claims Manager at: claims.manager@irscounsel.treas.gov.

If employees rent a parking space on a regular basis at their official assigned duty station and use the parking space to conduct official business away from their official assigned duty Seestation at a weekly or monthly rate, reimbursement will be made on a pro rata basis on the actual number of days the parking space is used for official business as illustrated by the following examples:

Employees will not receive reimbursement for parking at their official station when the parking expense is incurred in connection with their normal commute.

Employees should use taxis or other ride-share companies (Uber/Lyft) only when more economical means of transportation are not available or practical. Employees should first consider the use of local public transportation such as bus, streetcar, or subway. Employees may use taxis only when advantageous because of the expeditious transaction of official business, when carrying of necessary baggage or official documents or other compelling circumstances.

Taxis or other ride-share companies (Uber/Lyft) may be used when other modes of short-distance transportation are not reasonably available or if safety is a concern (example, a late-night return). Employees are entitled to be reimbursed the standard tipping amount for taxis up to 20% of the fare amount and the tip must be included in the total fare amount claimed on the travel voucher.

Courtesy shuttle transportation should be used whenever possible.

The use of bus, subway, or streetcar is an allowable expense for local travel and may be claimed to and from a temporary duty location. Reimbursement for official travel by commercial means may be authorized/approved for local public transportation when local transit fare medium such as tokens, tickets, or cash fares are not furnished by the IRS.

Employees may be reimbursed for ride-sharing companies like Uber and Lyft for travel on official business when the approving official determines it is advantageous to the government.

The approving official can only authorize employees to use a GOV for official purposes for travel:

See IRM 1.14.7, Real Estate and Facilities Management-Motor Vehicle, for additional information on the use of a government-owned vehicle.

Treasury Directive (TD P) 74- 01 section 15 Vehicle Parking, states that no government vehicles shall be parked overnight at any public transportation parking facility (i.e. airport, subway, train station), unless the vehicle is occupied or being used as a work area for surveillance. Office building parking facilities are not considered public transportation parking facilities.

Employees must report accidents that occur on official business in a government vehicle to their supervisor and the ERC immediately at 866-743-5748. See IRM 1.14.7.2.9, Real Estate and Facilities Management-Motor Vehicle for additional information. Employees must also, contact IRS Claims Manager at: claims.manager@irscounsel.treas.gov.

The employee completes a Form SF-91, Motor Vehicle Accident Report. Once completed, the employee’s manager must send the original SF-91, including copies of the police report, the Form SF-94, Statement of Witness, for the witnesses, to the Real Estate and Facilities Management (REFM) motor vehicle coordinator or appropriate fleet manager and the local safety officer within 48 hours. The safety officer must forward a copy of each SF 91 to the IRS Claims Manager, Office of Chief Counsel, General Legal Services (CC:GLS:CLP), 1111 Constitution Avenue, NW - Room 6404, Washington, DC 20024.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a GOV on official travel.

If no government-owned vehicle is available, and the approving official has determined that travel must be performed by automobile, then a rental car can be authorized. When traveling within a large metropolitan area, employees should consider using public transportation before requesting approval for using a rental car.

Employees may use a rental vehicle when the approving official has determined that the use of a rental vehicle is in the best interest of the government, such as:

Employees who are authorized to use a rental car for local travel must use the least expensive compact car available unless an exception is approved, subject to the same standards as those outlined in FTR 301-10.450. The approving official should approve these exceptions on a limited basis and must indicate on the travel authorization the reason for the exception. Employees are to reserve the most cost-effective rental cars at the government’s expense. In general, compact size rental cars are considered most advantageous to the government. However, the approving official is ultimately responsible for determining and authorizing the appropriate size rental car necessary for the performance of official business under the circumstances.

When use of other than a compact car is necessary to accommodate a medical disability or other special need, the approving official may authorize the use of other than a compact car. Certification statements must include at a minimum:

Employees may request approval from the approving official for vehicle upgrades for using a non-compact rental car in the following circumstances:

When authorized to use a rental vehicle, an employee must use a vendor that participates in the Defense Travel Management Office (DTMO) U.S. Government Rental Car Program, unless the travel is outside the continental U.S. (OCONUS) and there is no agreement in place for the alternative worksite location. Reservations must be made through ETS or through the TMC.

Employees who are authorized to use a rental car will be reimbursed the cost of the rental car, taxes, tolls, parking, gasoline and oil changes. Employees are responsible for any additional costs incurred as the result of an unauthorized use of a rental car.

Use of high performance, convertibles or other luxury vehicles is never allowed.

Employees are not reimbursed for purchasing pre-paid refueling options for a rental car. Therefore, employees should refuel prior to returning the rental car to the drop-off location. However, if it is not possible to refuel prior to returning the vehicle because of safety issues or the location of the closest fueling station in the area, employees will be reimbursed for rental car company refueling charges.

Employees will not be reimbursed for fees associated with rental car loyalty points for the transfer of points charged by car companies.

If employees rent a car with a Global Positioning System (GPS) that is permanently attached to the vehicle and the charge for the GPS is included in the daily rate rental car fee, they will be reimbursed the cost of the GPS. GPS devices that are removable or GPS rental are not considered to be standard equipment, but an accessory, and the employee would be liable for any costs if the device is lost or stolen.

If the GPS expense is not included in the daily rental cost but billed as a separate expense on the invoice, it is not reimbursable.

Employees who travel within CONUS should not purchase collision damage waiver, theft insurance, or personal accident insurance since the government rental car agreement includes full liability, vehicle loss and damage insurance coverage for the traveler and the government.

According to the United States Government Rental Car Agreement Number 4, an employee will be reimbursed for collision damage waiver or theft insurance when they travel OCONUS when such insurance is necessary due to rental or rental leasing agency requirements, a foreign statute, or because of legal procedures which could cause extreme difficulty for an employee if involved in an accident.

Cars rented by government employees under the United States Government Rental Car Agreement Number 4, must be used only for authorized government purposes and should not be used to transport family and friends. Transporting family or friends raises claims, tort liability and employment law issues should an accident occur injuring the passengers.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a rental car on official travel.

If employees are involved in a rental car accident, they must contact the IRS claims manager at: claims.manager@irscounsel.treas.gov. Employees must report accidents that occur on official business to their supervisor and the ERC immediately. See IRM 1.14.7.2.9, Real Estate and Facilities Management-Motor Vehicle for additional information.

The IRS will not reimburse an employee for using limousine and/or executive car services. An executive car or limousine service generally involves the use of a luxury vehicle with a chauffeur who picks up and drops off a traveler. This restriction does not include paid shuttle services or vans.

An employee can generally recognize these types of services because they are used in the company name or advertisement. This restriction also applies to premium services offered through Uber Black, Lyft Premier and other luxury sedan services.

A rental car is considered advantageous to the government, when employees do not have a POV, where public or courtesy transportation is not available or when a government vehicle is not available for performing official business. Employees may use a government contract rental car when authorized.

Employees seeking a rental car must use ETS or the TMC to book it.

The ETS charges two fees, a CGE reservation fee and a CGE voucher fee, when booking official travel reservations. The CGE reservation fee includes fees for reservations made within ETS or directly with the TMC.

The CGE reservation fee automatically populates on an ETS travel authorization when employees complete their ETS authorization.

The ETS will automatically remove the CGE reservation fee when all reservations are removed from an adjusted or amended authorization that has not been stamped ticketed. If the ticket has been issued and the trip has been cancelled, the employee will need to file a voucher for the CGE fee.

The online CGE reservation fee will change to an agent-assist CGE transaction fee when agent intervention or assistance is needed, for example, when a credit card declines, authorizations are not approved timely or an employee, responds "Yes" to an email regarding unapproved authorization.

The CGE voucher fee is charged when using ETS to process a voucher. This fee is paid directly to ETS. The fee auto-populates in the authorization and is charged when the voucher is approved. The fee amount varies based on the type of travel, either local or city-to-city, and cannot be edited.

The CGE voucher fee appears automatically on each travel voucher and is paid by the IRS after each travel voucher is processed. Employees should not claim CGE fees as reimbursable expenses on their travel vouchers.

Employees should use the government travel card for authorized expenses to the maximum extent possible. Employees must use the government travel card to pay for transportation, lodging and rental cars including rental car gas/oil.

Employees may also use the travel card to purchase gas one day before travel and one day after travel when using their POV.

There are two types of travel cards. For additional information on the government travel card, see IRM 1.32.4, Government Travel Card Program.

New employees are exempt from the requirement to pay travel expenses using a government travel card until they obtain one. New employees who are expected to travel must apply for a travel card within 60 days after they report for duty.

Employees can withdraw cash from an ATM beginning three days before the official travel date of departure through the last day of official travel, to cover anticipated out-of-pocket incidental travel expenses, such as ground transportation, rental car gas/oil, tolls, parking and other expenses that generally cannot be purchased with the government travel card.

Employees should use the government travel card to pay for the following expenses:

Employees may not use the government travel card for any personal expenses or these unauthorized uses:

The IRS exempts the following groups of travelers from the mandatory use of the government travel card:

Employees seeking an exemption from using the government travel card must prepare a memorandum requesting an exemption and submit it by email for approval to the appropriate office:

Management may take disciplinary action when a government travel card has been used inappropriately. Disciplinary actions range from oral and written reprimands, to suspension without pay, or removal. Managers should contact Labor Relations for advice and assistance regarding disciplinary action.

Employees must submit a voucher within five workdays after completing travel or every 30 days for continuous travel.

Employees must sign their voucher within five days of the trip end date. If they don’t sign the voucher within 30 days of the trip end date, ETS will de-obligate the money used to fund the trip and the authorization will be cancelled. The system will send email notifications to the employee five, 25 and 30 days before de-obligating the authorization. Once it’s cancelled, employees cannot modify the authorization and if they have expenses associated with the cancelled authorization; they are required to complete a new authorization.

If employees travel on behalf of the IRS, they must account for their expenses in the travel voucher process. They must submit their travel voucher electronically using ETS, or manually, if the travel authorization was manually submitted.

The approving official should, approve or return the voucher for correction within seven calendar days to ensure payment within 30 calendar days after submission by the employee.

If employees file through ETS, the reimbursement will occur through a split disbursement process. If they file a manual Form 15342, Travel Voucher, they will receive reimbursement for all claimed expenses by EFT, they must pay the credit card company.

Employees are required to use split disbursement. Split disbursement is the ETS default payment method. All travelers have the option to change the method and amount of payment (i.e., meals and incidental expenses not charged on the travel card). However, if the method or amount of payment is changed, employees will be required to explain during the ETS pre-audit process why the default split disbursement payment method was not used.

Split disbursement permits direct payment to the government travel card via EFT and the employee. Payment for charges incurred on the travel card are disbursed to the bank and any residual amount to the employee for expenses not charged to the government travel card. All rental cars and non-mileage expenses charged on the government travel card will be credited to the government travel card account after the approved voucher is processed and the payment will go directly to the government travel card issuer. Employees will receive a bill reflecting the charges and the payments processed from ETS. The government travel card issuer will bill the employee for the balance of any unpaid amounts.

If employees have travel expenses that should be charged to a different line of accounting (LOA), the office directing the travel is responsible for providing instructions to the traveler containing the correct LOA to use when filing travel vouchers.

An employee’s government travel card statements cannot be scanned or faxed as supporting documentation nor as a receipt for rental car expenses. The government travel card statement does not itemize the detailed travel expenses for reimbursement.

Employees must provide receipts and supporting documentation when they file their travel voucher for:

Employees should do the following with their travel receipts:

When filing a manual travel voucher, employees must provide original receipts or explain in writing why they are unable to provide the necessary receipts. The explanation must be acceptable to the approving official. If they submit copies of receipts, they must also attach a justification statement explaining the reason(s) why the original receipts cannot be provided. The approving official will return any voucher submitted with copies of receipts without a justification statement. If employees cannot provide a receipt, they must provide an explanation on the travel voucher indicating why the receipt was not provided. Inconvenience is not an acceptable explanation for failure to provide receipts.

Employees may claim reimbursement for non-travel costs for the following expenses on their travel voucher, when other travel related expenses are being claimed, when not directly related to the performance of travel, but incurred during travel:

Other non-travel expenses incurred during official travel such as office supplies must be claimed on Form 1034, Public Voucher for Purchases, and submitted to Travel Operations for processing with the receipt(s).

Employees cannot submit claims for confidential expenses on travel vouchers.

Training and conference fees must be paid through the procurement process. Employees cannot claim a training or conference fee on a travel voucher. Employees should contact their business unit finance organization for more information.

Employees must electronically sign the voucher in ETS and if filing a manual voucher, they must prepare their claim on Form 15342, Travel Voucher, and sign the voucher in ink. Any changes to a manual travel voucher must be initialed.

The approving official must authorize and approve travel vouchers per Delegation Order 1-30, Authorization and Approval of Official Travel within the United States.

The traveler and approving official are responsible for the validity of the voucher and must ensure all travel expenses are prudent, accurate and necessary.

The approving officials must do the following if they disallow an expense claim on a travel voucher:

Employees who challenge a disallowed claim must submit a request for reconsideration of the disallowed amount by sending the voucher back to the approving official with a full explanation of the circumstances and the reasons for reconsidering the amount of reimbursement. If the approving official denies the request for reconsideration, employees may submit a request for reconsideration of the disallowance to the Travel Management mailbox *CFO-FM-Travel Policy & Review @irs.gov and must include:

If an employee request for reconsideration to a disallowed claim is approved by the CFO, Financial Management, Travel Management office, and if the employee submitted a voucher using ETS, they must process a supplemental voucher in ETS using the Amend link. If a manual voucher was submitted, employees need to:

If an employee’s challenge of a disallowed claim request for reconsideration is denied by the Travel Management, the employee may submit the request reconsideration as follows:

Employees will receive their reimbursement three to five workdays after the travel voucher is approved in ETS.

If a travel expense is omitted from a travel voucher inadvertently, employees may file a supplemental voucher to claim the expense. Employees must have receipts for amounts claimed over $75 on a supplemental voucher, just as required for an original voucher.

Employees who need to correct errors on an already paid voucher should do the following:

Employees must provide the following information on their travel voucher:

The approving official should approve or return the voucher for correction within seven calendar days to ensure payment within 30 calendar days after submission by the employee.