The Telework Enhancement Act of 2010 requires each federal agency to establish a policy under which eligible employees are authorized to telework. It also provides a statutory definition for telework; requires a written telework agreement between the employee and manager as a condition for participation in telework; and requires every agency to incorporate telework into their COOP plans.

It is the practice of the IRS to provide employees with the opportunity to participate in telework when practical and consistent with the IRS mission. Telework should be offered broadly and equitably to employees and managers contingent on meeting eligibility standards. Use of the IRS Telework Program is encouraged for employees whose official duties are well suited for completion at an alternate worksite.

Telework provides a means of responding to rapidly changing factors affecting today’s federal government and workforce demographically, socially and technologically. The benefits of telework include:

This IRM has been developed in accordance with the following Acts of Congress, Executive Orders, agreements, Executive Branch regulations and policy requirements from the Department of the Treasury:

The IRS Human Capital Officer is the executive responsible for this IRM.

The HCO, OHRS, P&A office is responsible for developing, coordinating, updating and publishing the content in this IRM.

The IRS Telework Program Office, in partnership with the business unit telework leads (refer to IRM 6.800.2.1.3.1 below), has the responsibility of overall program management and compliance.

All IRS managers and employees share equal responsibility for ensuring a successful telework arrangement is implemented. Parties involved are encouraged to work together to develop telework arrangements that support the mission of the IRS with consideration for the specific needs of each work unit and the work-life balance of the employee.

The Telework Enhancement Act of 2010 outlines responsibilities and expectations for policy guidance and reporting of telework. The IRS Telework Program Manager monitors effectiveness of the program through the review of participation rates and positive satisfaction ratings, and compliance with these policies is monitored by analysis of data-driven reports. In this regard, it is important that all telework data be captured correctly in all systems to include Telework Agreement/Denial Libraries, the T&A system, HRConnect and ITM.

Annual Review - The IRS Telework Program Manager will review the processes included in this IRM annually. This will include revisions as the telework regulations are periodically amended and as the IRS policies or procedures are changed.

Telework Program goals include ensuring all active teleworkers have an approved IRS Telework Agreement uploaded in the Telework Portal library and all have completed the required IRS Telework Training.

Ad Hoc Telework - Allows eligible employees to telework on a short term or occasional basis at the approved telework location (typically home). Refer to IRM 6.800.2.2.6, Telework Types, for additional information.

Frequent Telework - Allows eligible employees to work from an approved telework location (typically home) and perform regular and recurring duties for more than 80 hours each month. Refer to IRM 6.800.2.2.6, Telework Types, for additional information.

Home as POD (HaP) Program - Reserved exclusively for those employees whose POD has closed as part of an approved space reduction initiative and when the employee does not have access to another IRS POD within the commuting area. Employees in HaP maintain their telework site as their permanent official POD.

Local Commuting Area - The geographic area that usually constitutes one area for employment purposes. It includes any population center (or two or more neighboring ones) and the surrounding localities in which people live and can reasonably be expected to travel back and forth daily to their usual employment location. Refer to the IRS Commuting Area Document for guidance.

Locality Pay Area - The geographic area, as listed in 5 CFR 531.603, Locality Pay Areas, that determines the locality rate.

Locality Pay Percentage - The percentage authorized for a locality pay area which is used to compute a locality payment (a locality rate may not exceed the rate of basic pay payable for level IV of the Executive Schedule).

Locality Rate - A scheduled annual rate of pay (GS, IR, or LEO special base rate if applicable) plus any applicable locality pay percentage.

Mobile Work (Field Work) - Work that is characterized by routine and regular travel each pay period to conduct work at a customer site or other worksite and separate from the telework site. Examples of mobile work include site audits, site inspections, investigations, property management, work performed while commuting, traveling between worksites, or work performed while on temporary duty (TDY). Typically, this applies to auditing and collection functions including the work performed by revenue agents, revenue officers, special agents, and other tax-related positions. Mobile work is NOT considered telework. Mobile workers who also have a signed telework agreement should follow guidelines listed in IRM 6.800.2.3.3, Telework Requirements as Related to Mobile Work.

Official Worksite - The official location of the employee’s position of record, as determined in IRM 6.531.1.5.3, Determining an Employee’s Official Worksite (Official POD), and in accordance with 5 CFR 531.605, Determining an Employee’s Official Worksite. Also referred to as official duty station (ODS) and official POD and will be referred to as official POD throughout this IRM.

Participating in a Telework Program - Participation in the IRS Telework Program is voluntary. An employee is participating in the Telework Program if they have an approved telework agreement and are approved to telework on a routine or situational basis (such as Ad Hoc, Recurring, Frequent telework). An employee who is participating in the program is subject to all requirements of the program and if BU, subject to all National Agreement provisions pertaining to teleworkers.

Personally Identifiable Information (PII) - PII is any information that can be used to distinguish or trace an individual’s identity, either alone or when combined with other information that is linked or linkable to a specific individual. For more information, refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy, and the Personally Identifiable Information page in the Disclosure and Privacy Knowledge Base.

Recurring Telework - Allows eligible employees to work from an approved telework location (typically home) and perform recurring work assignments for 80 hours or less per month. Refer to IRM 6.800.2.2.6, Telework Types, for additional information.

Remote Work - An alternative work arrangement, separate from telework, by which an employee performs work at a pre-approved location without the requirement to report to an IRS worksite two days per pay period. The employee’s remote work location becomes their official POD and no secondary locations are permitted.

Restricted Full-Time Telework - Full-time telework from an approved location, without the requirement to report to an IRS POD at least twice per pay period. The employee’s telework site becomes their official POD. Refer to IRM 6.800.2.2.6, Telework Types, for additional information.

Satellite Office Site - A secondary IRS office that is not the employee’s assigned POD. If approved, the location of the satellite office site must be identified on the telework agreement prior to teleworking from that site.

Scheduled Telework - Routine (regular) telework for Frequent and Recurring teleworkers as specified and approved on the telework agreement. For Ad Hoc teleworkers, each instance of telework must be requested separately and approved, resulting in it becoming scheduled telework.

Sensitive But Unclassified (SBU) Data - SBU data is any information that if lost, stolen, misused, or accessed or altered without proper authorization, may adversely affect the national interest, the conduct of federal programs (including IRS operations), or the privacy to which individuals are entitled under the Privacy Act. For more information, refer to the Sensitive But Unclassified (SBU) Data page in the Disclosure and Privacy Knowledge Base.

Telework - The Telework Enhancement Act of 2010 defines telework as a work flexibility arrangement under which an employee performs the duties and responsibilities of such employee's position, and other authorized activities, from an approved worksite other than the location from which the employee would otherwise work.

Telework Agreement - A written (hard copy or electronic) agreement, completed and signed by an employee and approved by their manager that outlines the terms and conditions of the telework arrangement. Refer to IRM 6.800.2.2.7, Telework Agreements, for additional information.

Telework During Weather or Other Safety-Related Conditions - Unscheduled telework that is required to be performed by employees participating in the telework program during a weather or other safety-related condition. Refer to IRM 6.800.2.5, Telework During Weather or Other Safety-Related Conditions, IRM 6.630.4.5, Weather and Safety Leave, the IRS Dismissal and Closure Procedures, and for BU employees Article 50 of the National Agreement, for further information.

Telework-eligible Positions - A broad range of IRS occupations eligible for each type of telework that include BU, NBU, management and executive positions. Eligibility determinations and approvals to telework must be made based on solid business reasons supported by either Article 50 eligibility criteria or the IRS telework policy and guidance AND must be applied equally to all employees with similar work requirements. Refer to IRM 6.800.2.2.1, Telework Eligibility Criteria, for guidance.

Teleworker - An employee with an approved telework agreement who works at an approved telework location(s) other than their official POD. A teleworker may also be a mobile (field) worker (but not concurrently) and will record telework hours and mobile work hours separately in the T&A system.

Telework Location/Site - Location away from the employee’s official POD that has been approved for the performance of officially assigned duties. It may be an employee’s home, a satellite office site or other approved location. Telework locations do not include other non-IRS government offices, taxpayer or customer sites, or training sites.

Telework-ready - Those employees who have an approved telework agreement, necessary equipment and work files at the telework location (or transportable to the telework location) to perform required duties. Also applies to designated emergency and continuity essential employees. BU employees should refer to the National Agreement, Article 50 for the definition of telework-ready.

Telework Types - Options available for telework:

Unassigned Workspace - An unassigned workspace is a workstation or office that can be used by a Frequent telework employee when they report to the office. The employee may retain a file cabinet in the office if they have not been issued one for use in their telework location. Employees will not be issued duplicative equipment or furniture.

Unscheduled Telework - Unscheduled telework gives employees who participate in the IRS Telework Program the ability to work from a management-approved telework location/site, on a non-scheduled telework day (such as a day not regularly designated for telework per the telework agreement).

Weather and Safety Leave (WSL) - Paid leave provided under the authority of 5 USC Section 6329c, Weather and Safety Leave, to an employee only when they are prevented from safely traveling to, or safely performing work at, an approved location (including telework location/site) due to a weather or other safety-related condition. WSL is provided without 1) loss of or reduction in pay, 2) loss or reduction in leave to which the employee is otherwise entitled under law, or 3) loss of credit for time or service. Refer to IRM 6.630.4.5, Weather and Safety Leave, for additional information.

Weather or Other Safety-Related Condition - An act of God, terrorist attack or another condition that prevents an employee or group of employees from safely traveling to or safely performing work at an approved location, including the telework location.

Related IRS Telework Program resources include:

An employee is eligible for telework if they meet all the following criteria:

Employees must meet and sustain the IRS telework eligibility requirements to remain telework eligible.

Employees are not eligible to telework if they received any disciplinary or adverse action in the last 12 months "that would negatively impact the integrity of the IRS Telework Program." This 12-month period only applies to misconduct charges that are not related to AWOL (41 hours or more) or pornography as covered in the Telework Enhancement Act of 2010.

Managers should discuss employee misconduct issues with their servicing labor relations specialist and consider this section to ensure employees are suspended and/or removed from telework as appropriate.

For specific misconduct warranting denial, suspension or removal from telework, refer to Misconduct Issues that Warrant 12-Month Suspensions of Telework for IRS Employees. If an employee is disciplined for any issue on the list, they must be suspended from telework.

For any misconduct infractions not specifically identified, the manager must review each disciplinary action on a case-by-case basis to determine if the employee’s misconduct negatively impacts the integrity of the IRS Telework Program. As management’s determination is grievable, the manager must be able to clearly articulate why they believe the employee’s misconduct negatively impacts the integrity of the IRS Telework Program. For more information, refer to Telework and Misconduct Guidelines for Managers, on the IRS Telework Portal.

Management should revisit an employee’s telework arrangements if they become aware of a pending conduct investigation containing sufficient evidence of wrongdoing that negatively impacts the integrity of the IRS Telework Program.

The approved telework location must be within a 200-mile radius (straight line distance) of the employee's official POD. Employees must use a Distance Calculator (embedded link in the telework agreement) to ensure the telework location is within the 200-mile (address to address) limitation. It is not based on driving distance.

Managers have discretion to approve exceptions to the 200-mile limitation for up to two pay periods per calendar year. Employee requests for exception must be in writing to their manager. Exception requests do not require a new telework agreement; however, managers must submit all reporting exception requests electronically on the manager-restricted Official POD site.

Managers must make a designation of telework eligibility for every employee AND convey that designation to the employees. Managers must maintain telework eligibility designations for all employees in HRConnect Manager Self Service. If the eligibility designation in HRConnect is "No" , an employee may still request to telework contingent on meeting eligibility requirements.

A manager should evaluate the full spectrum of telework options when considering an employee’s eligibility. For example, if an employee is at a minimum eligible for Ad Hoc telework, designate the employee as "Yes" in HRConnect. This is appropriate even when the employee is expected to work only on occasion with approval for each request, including working on short-term projects at a telework site, with or without a computer. A Telework Eligibility Designation Tutorial for managers is available on the IRS Telework Portal.

IRS telework training for both employees and managers participating in the IRS Telework Program is mandatory. An employee and their manager should tentatively agree to the employee's participation in the IRS Telework Program prior to taking IRS telework training.

The required courses are only available on ITM. Managers and employees should select and complete the appropriate course and ensure training is recorded in ITM under Learning History via the Learning Module.

Existing teleworkers and managers are encouraged to re-take the telework training courses periodically to remain current on policy changes.

Additional telework training courses may be available at Telework.gov or other government sites; however, those courses do not meet the requirement of completing IRS telework training.

Ad Hoc - Allows eligible employees to telework on a short term or episodic basis at the approved telework location (typically home). Ad Hoc telework is not appropriate for repeat instances of telework over time and requires that an employee request and receive manager approval in advance of each instance of telework. A telework agreement is required; however, instances of Ad Hoc telework do not require the submission of a new telework agreement each time. The timing of the advanced notice, as part of the request process, should be agreed upon by the manager and employee and memorialized on the telework agreement.

Recurring - Allows eligible employees to work from an approved telework location (typically home) and perform recurring work assignments for 80 hours or less per month. Recurring telework is appropriate for low hours (such as 8 hours of telework every pay period) of repeat telework. A telework agreement is required.

Frequent - Allows eligible employees to work from an approved telework location (typically home) and perform regular and recurring duties for more than 80 hours each month. A telework agreement is required.

Restricted Full-Time - Full-time telework from an approved location, without the requirement to report to an IRS POD at least twice per pay period. Reserved exclusively when required by law, regulation or negotiated agreement (for example Reasonable Accommodation (RA), temporary/permanent hardship, HaP Program) and requires executive-level management approval in accordance with the procedures for each of the programs and in conjunction with the Exceptions to Reporting to Official POD site and the manager-restricted Official POD, if applicable. The approved telework location becomes the employee’s official POD following policies found in IRM 6.531.1, Pay Under the General Schedule and IRS Payband System and in conjunction with the Official POD, if applicable.

A telework agreement with both the employee’s and manager’s signature is required for all telework types and must be established before the employee starts telework.

The primary purpose of the telework agreement is to specify the terms and conditions of the telework arrangement between the voluntarily participating employee and their manager. An employee may not telework from a location that their manager has not yet approved (if it is not listed on the employee’s approved telework agreement).

The employee's telework indicator in the T&A system and the number of telework hours routinely worked should match the type of telework (Frequent, Recurring, or Ad Hoc) listed on the telework agreement. Occasional, short-term deviations of telework hours worked do not require a change in the telework type or a new telework agreement, and the T&A telework indicator should not be changed. Caution should be taken when considering Ad Hoc telework. Ad Hoc is not for repeat instances of telework and is not regularly scheduled.

Copies of approved telework agreements must be uploaded into the Telework Agreement Library located on the IRS Telework Portal. All prior versions of the employee’s telework agreement and other supporting documentation must remain in the employee’s telework record on the IRS Telework Portal. The information on the agreement may be used in administrative or judicial proceedings affecting the employee’s personnel rights. Managers or their proxies must, at a minimum, retain a copy in the EDF and ensure that the employee is provided a signed copy. Copies of telework agreements in the library may be requested by using the Telework Agreement or Telework Denial Request Form.

All telework agreements must be reviewed, at a minimum, annually and updated if needed. Information on the telework agreements must always be current, including the address of the approved telework location.

A new telework agreement is required when a teleworking employee requests to change the type of telework (such as Recurring to Frequent), if there has been a significant change in their job duties, change in their BU status, or the address of their approved telework location has changed. A copy of the approved updated agreement must be provided to their business unit telework lead for uploading into the library. Pen-and-ink updates to an existing agreement are acceptable for other changes (such as name change, change in telephone number).

The business unit telework lead can provide managers with information regarding telework agreements posted to the Telework Agreement Library or the Telework Denial Library and retrieve copies upon request. Every teleworker and their manager must retain a copy of the most recent telework agreement for their records.

If the employee is designated in HRConnect as "Yes" (eligible) to apply for telework but does not meet telework policy eligibility requirements, that request must be denied. Managers must work closely with their servicing labor relations specialist when considering a denial for telework.

Denial of telework must be based on one or more valid business reasons that are aligned with the eligibility requirements. Examples include, but are not limited to:

In compliance with the Telework Enhancement Act of 2010, managers must deny a telework agreement if the employee has official disciplinary actions for:

Managers may deny a telework agreement when:

For additional information regarding BU denials, managers should also consult the National Agreement, Article 50, Eligibility.

Before a manager makes any determinations on denying telework, changing the conditions of the telework arrangement or revoking an existing telework arrangement, they should contact their servicing labor relations specialist.

Managers will find instructions for denying a telework agreement on the IRS telework agreement and on the IRS Telework Portal. If a telework request is denied, the manager will provide a written explanation to the employee within 20 business days as to why the employee cannot participate in the IRS Telework Program. Copies of telework denials must be uploaded by the manager/proxy into the Telework Denial Library.

A management decision to deny an employee’s telework request may be subject to dispute resolution or grievance. All BU employees must refer to Article 50 in the National Agreement between the IRS and NTEU for dispute resolution procedures. An NBU employee whose request is denied may pursue the matter through the Agency Grievance System as outlined in IRM 6.771.1, Internal Revenue Service (IRS), Agency Grievance Systems (AGS).

When an employee is denied telework, the Employee Telework Eligibility Designation indicator in HRConnect must be set to "No." In addition, the employee’s telework indicator in the T&A system must be set to "Does Not Telework."

Telework agreements may be suspended, modified or terminated by either the employee or manager as specified below.

When an employee permanently ceases to telework for any reason, all IRS-furnished equipment specifically provided for telework may not remain at the telework location and must be returned to the official POD as below:

Employees must be able to access the IRS network from their approved telework location. To gain access, employees must request appropriate access (such as ERAP or other current remote access software) in the Business Entitlement Access Request System (BEARS).

Further information may be found at ERAP.

For all approved teleworkers, managers must carefully ensure that all equipment requests made by employees are required to accomplish their job. The manager must also determine whether such equipment requests are appropriate based on telework policy in this IRM or, for BU employees, the National Agreement, Article 50, as applicable.

All teleworkers will use an IRS-owned computer that was provided to them before being approved for Telework. Refer to IRM 6.800.2.6.1, Computers and IRS-Owned Equipment, for additional details.

The capability to make outgoing and receive incoming calls via IRS-provided technology (such as Cisco Jabber, Softphone, Microsoft Teams or other technology as available).

While giving full support to teleworkers as they execute the mission of the IRS, it is also understood that the IRS will not make additional equipment/technology/furniture purchases for the sole purpose of facilitating telework.

Employees approved for Frequent telework will be provided (if requested):

Employees approved for Recurring telework will be provided (if requested):

Employees approved for Ad Hoc telework will not be provided any additional equipment and must be able to complete the assigned work at the telework site using the equipment provided for their normal job duties.

For all equipment needs, managers and/or employees should contact OS GetServices.

Mobile work (field work or field agent work) is characterized by routine and regular travel each pay period to conduct work at a customer site or other worksite separate from the official POD or telework site. The employee generally performs work in the same locality pay area as their IRS official POD. Typically, this applies to audit, collection, and investigative-type functions including the work performed by revenue agents, revenue officers, and special agents. Other examples of mobile work include site audits, site inspections, investigations, property management, work performed while commuting, traveling between worksites, or TDY.

Mobile work is not synonymous with telework.

Mobile workers may also request telework. Approval is contingent on meeting existing telework eligibility criteria.

Mobile workers who are also teleworkers are excused from reporting to their official POD if they regularly perform work within their locality pay area. However, mobile workers are required to report to their POD at least twice per pay period if they do not perform mobile work during that same pay period.

Mobile workers who are also teleworkers must ensure that telework hours, in-office hours and mobile work hours are recorded separately when inputting their T&A. For BU employees, refer to the National Agreement, Article 11.

Employees who are approved to telework are responsible for establishing a home/remote office that provides a suitable space, furniture and layout to conduct work. Requirements will vary depending on the nature of the work and equipment needed. This includes being mindful of basic safety recommendations for the home office. Refer to IRS Remote Office Safety Checklist.

The IRS has established guidelines and policy on the issuance and use of government-owned equipment, furniture and office supplies. Employees and managers must work with IT support staff to ensure IT equipment complies with IRS policy on information systems and computer security. This includes the protection of sensitive files and documents needed for work.

The IRS will provide equipment and furniture as described in IRM 6.800.2.3.2, Equipment; however, the IRS will not provide duplicative equipment or any additional office furniture, space alterations or any physical setup except as required to be provided on a case-by-case basis. Refer to IRM 1.20.2, Equity, Diversity and Inclusion, Providing Reasonable Accommodation for Individuals with Disabilities, for additional information.

The IRS fully supports telework; however, participation is voluntary and remains an employee benefit, not an entitlement. Employees and managers must ensure that all telework eligibility requirements are met prior to approval and sustained throughout the employee’s telework experience. Teleworking employees who fail to meet and sustain telework eligibility standards will be evaluated for suspension/removal from telework.

Refer to Critical Compliance Factors for additional information.

When a weather or other safety-related condition is anticipated, the SCR, AO or site coordinator (campus locations) may issue a pre-event notice to all employees in the affected geographical area to advise them of the impending emergency.

Absent a pre-event notice, telework-ready employees are responsible for maintaining an awareness of local weather events or other predicted emergencies. When an employee with an approved telework agreement reasonably anticipates that a weather or other safety-related condition may force the closure of their IRS facility (e.g., forecasted snowstorm), the employee must take reasonable steps (within an employee’s control) to become telework-ready (for example, take necessary work equipment and necessary work files to their telework location) for the anticipated days(s) the facility may be closed. In such circumstances, managers may authorize employees who are not in their POD to travel on administrative time (duty time) to their POD to obtain necessary work equipment or files to become telework-ready.

If an employee participating in a telework program cannot prepare to telework due to circumstances beyond the employee’s control (for example, the emergency was not anticipated or the employee was out of town and unable to retrieve work files and/or work equipment), the employee is required to contact their manager as soon as possible to determine if there is any level of work that may be accomplished at the telework location. Managers must thoughtfully consider all work assignments that can be performed.

If in the manager’s judgment, the weather or safety-related conditions outlined above could not reasonably be anticipated, then WSL may be approved to the extent the employee was not able to prepare for telework and is otherwise unable to perform productive work at the telework site. An employee requesting WSL for a period they are expected to telework must provide to their manager either optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation supporting their claim.

Employees at a telework site (or other alternate worksite) who experience an emergency that prevents them from safely completing their work assignments at the telework location are required to contact their manager as soon as possible to explain the circumstances and determine if there are any additional duties that may be assigned despite the disruption. Managers must thoughtfully consider all work assignments that can be performed.

If the POD is closed and it is not feasible for the employee to continue to telework, the employee may be provided WSL for part or all of the workday upon providing appropriate documentation in support of that claim (optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation (such as email)).

If the POD is open and there are no additional duties that may be assigned or performed at the telework location, employees may be directed to report to their POD (or if the employee is NBU, may be directed to another alternate worksite) to complete their workday. Employees required to travel to the POD during regular duty hours will be granted administrative time (duty time) for the travel (post this travel time to T&A code 990-59300 or other code as determined by the business unit). Managers may not extend the workday to account for the travel time to the POD on that day. If the manager determines it is not feasible to direct the employee to the POD that day and the employee is unable to work due to weather or other safety-related conditions, the manager may grant WSL in lieu of directing the employee to report to the POD on a case-by-case basis. Employees required to report to the POD on subsequent days begin work at the start of their TOD, and normal commuting rules apply.

In cases when WSL is granted for consecutive days (for example, pandemic or natural disaster situations), the employee must respond to management attempts to contact them provided services (such as telephone or email) are available. If so, the employee must respond to attempts to communicate within 24 hours.

If an employee participating in the telework program chooses not to telework during the emergency, they may request to use unscheduled leave (paid or unpaid) or other paid time off (for example, previously earned compensatory time off or previously earned credit hours). In addition, employees approved for the temporary exception to the 200-mile radius benefit (under Article 50 of the National Agreement (for BU employees) and passed-through to NBU employees) are not eligible for WSL if unable to telework, and they must use their own leave or other paid time off to their credit.

Refer to IRM 6.630.4.5, Weather and Safety Leave; IRM 6.610.1, IRS Hours of Duty; the IRS Dismissal and Closure Procedures and for BU employees, the National Agreement, Article 50, for more information.

When an emergency necessitates a change in an IRS office’s operational status (for example an office closure, delayed opening, open with option for unscheduled telework or unscheduled leave, early dismissal), employees will be officially notified of the change via any of the following methods:

Employees designated by management to support mission-essential functions or essential supporting activities as a condition of employment (portable work), may be required to telework as needed during any interruption of operations and, if so, must have an approved telework agreement in place.

Each business unit designates which positions are portable or non-portable. This identifies whether they will be expected to telework (with an approved telework agreement on file) and begin work on time. Refer to IRM 10.6.1, Continuity Operations Program, Overview of Continuity Planning, for additional information.

The National Strategy for Pandemic Influenza Implementation Plan references the benefits of using telework to slow the spread of disease by keeping face-to-face contact to a minimum (often referred to as social distancing) while maintaining operations as close to normal as possible. Telework can also help retain functionality as infrastructure issues and other challenges make the main worksite difficult to access.

The continuity plan requirements are found in IRM 10.6.6, Pandemic Plan Requirements.

As part of the telework agreement, IRS-owned property, including computers, docking stations, software and other telecommunications equipment may be used by employees at their telework location, following guidelines for limited personal use. Refer to IRM 10.8.27, Information Technology (IT) Security, Personal Use of Government Furnished Information Technology Equipment and Resources. The IRS will retain ownership and control of hardware, software and data in these situations.

For the purposes of telework, employees are only entitled to one set of equipment as outlined in this IRM or the National Agreement, Article 50. Duplication of equipment at the office and at the telework location is not permitted (for example, having a printer in both locations).

The IRS is responsible for maintenance, repair and replacement of official equipment. The employee must notify the manager immediately following a malfunction of IRS-owned equipment and submit a ticket through OS GetServices. The employee may be required to bring equipment (such as laptop) into the office for repairs. If repairs are extensive, and replacement equipment is not available, the employee may be required to report to the official POD until usable equipment is available.

If IRS-owned or controlled equipment and/or software is damaged by non-employees (for example, relatives or dependents of the employee), the employee will be held liable for all repair or replacements to the same extent they are presently held accountable when equipment is damaged due to negligence.

Transfer of furniture, supplies and non-IT equipment between the office and the telework location is the responsibility of the telework employee, the manager, and local FMSS staff, as appropriate.

Only individually issued IT equipment (such as laptop, monitor, and docking station) is authorized to be moved/relocated by the employee/manager. Corporate or shared IT equipment (for example, network printers, scanners, and copiers) is not authorized to be moved or relocated to the telework location.

Teleworking employees who wish to have IT equipment sent to their telework site must be willing to provide a home address for shipping purposes. Employees will use Form 9814, Request for Mail/Shipping Services, for this purpose.

The employee or manager must open an OS GetServices ticket to ensure all telework related IT equipment issued for telework is returned from the telework location to the official POD, when an employee:

In addition to complying with the requirements defined in this IRM, telework employees must also comply with IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, and IRM 10.8.26, Information Technology (IT) Security, Wireless and Mobile Device Security Policy, which provide security guidance for the protection of IRS assets and data.

Failure to comply with security procedures and regulations may be grounds for termination of telework.

Only hardware/software configurations approved by the IRS and authorized by an approving official for the alternate worksite (telework site) shall be installed on IRS-owned or controlled computers.

Mobile computing device users must follow IRM 10.8.26.3.11, PE - Physical and Environmental Protection, and:

Employees are prohibited from using personally-owned computers, printers or software including portable electronic devices, to access, process or store IRS information (for example, information pertaining to taxpayers, financial data, personnel issues, law enforcement, SBU data (including PII and tax information), and proprietary information), unless approved through the Bring Your Own Device (BYOD) program.

Employees must report all security incidents to their manager and to the IRS Computer Security Incident Response Center (CSIRC)immediately upon discovery to reduce the impact/severity of the incident.

Employees must comply with all required security measures and disclosure provisions, including password protection and data encryption, so that IRS security, disclosure or Privacy Act requirements are not compromised at any time.

Sensitive information accessible in the telework location at the end of the workday must not be left unattended and must be secured in a way that renders it inaccessible to anyone other than the employee. At a minimum, this requires that all records and data be kept secured when not in the possession of the employee. Refer to IRM 10.5.1.5.1, Clean Desk Policy.

Safeguard SBU data (including PII and tax information) when conducting business at an approved telework location. Mute or disable digital assistants or other devices that can record or transmit sensitive audio or visual information when working on any form of SBU data (including PII and tax information) while teleworking. Keep conversations private. Avoid the potential of someone eavesdropping on your conversation. Refer to IRM 10.5.1.6.1, Protecting and Safeguarding SBU Data, and self-help online tutorial, Privacy in Practice - Privacy Considerations While Teleworking, on the Disclosure and Privacy Knowledge Base located on the IRS Source.

Access to confidential and sensitive materials must adhere to the following statutes and regulations on the production and disclosure of tax return information or other sensitive materials: 5 USC Section 552, Freedom of Information Act (FOIA); IRS FOIA regulations at Title 26 CFR 601.702; Treasury FOIA regulations at Title 31, subpart A, section 1.1 - 1.7; the Privacy Act, 5 USC Section 552a; and Treasury Privacy Act regulations at 31 CFR Subpart C sections 1.20-1.36. The following IRMs provide guidance on access and protection of tax and other sensitive information: IRM 11.3.1, Disclosure of Official Information, Introduction to Disclosure; IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance; IRM 10.2.1, Physical Security; and IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Printed documents containing SBU data (including PII and tax information) that are stored at or transported to and from the telework location introduce additional data security challenges. Therefore, employees should minimize the printing of sensitive documents to what is explicitly necessary. Consider alternatives to printing and/or copying documents, such as electronic record keeping, to minimize the potential disclosure of sensitive information. For additional guidance, refer to IRM 10.5.1.5.1, Clean Desk Policy, and IRM 10.5.1.6.9, Other Forms of Transmission.

The destruction of documents with SBU data (including PII and tax information) must be done properly in accordance with IRM 10.5.1.6.10, Disposition and Destruction, and consistent with records management policy. Also refer to the NARA-approved records retention and disposition Document 12829, General Records Schedule, before destruction of documents to prevent inadvertent/unlawful destruction of records. Refer to IRM 1.15.3, Records and Information Management, Disposing of Records.

IRS employees must bring all sensitive waste material for destruction into the office for proper disposition, even when teleworking with access to a shredder at home. Refer to IRM 10.5.1.6.10, Disposition and Destruction.

IRS employees are required to report data breaches involving SBU data, including PII and tax information, and all suspected security incidents, including any incidents of loss or mishandling of IRS IT resources and lost or stolen IRS IT assets and BYOD assets, immediately upon discovery to their manager and the appropriate office based on what was lost, stolen, destroyed or disclosed. A data breach which involves erroneous taxpayer correspondence involving the disclosure of SBU data, including PII and tax information, for example, a notice, letter, or transcript, which was mailed, emailed, faxed, EEFaxed, or generated or transmitted via the Income Verification Express Service (IVES), Return and Income Verification Services (RAIVS), Transcript Delivery System (TDS), Secure Data Transport (SDT), or other electronic transmission, to the wrong address or addressee; or notices, letters, transcripts, faxes, or other electronic/digital documents sent with mixed entity information such as correct taxpayer information is on page one, but unrelated taxpayer information is on page two; two letters for different taxpayers in the same envelope; the attachment in the correspondence is for a different taxpayer, etc.; or an inadvertent unauthorized disclosure of SBU data, including PII and tax information, such as a verbal disclosure, or an email sent to the wrong person or not properly encrypted; or the loss, theft, or unauthorized destruction of documents containing SBU data, including PII and tax information, such as hardcopy records, documents, or case files, packages lost or stolen during UPS or FedEx shipment, or lost or stolen remittances; or an electronic disclosure of SBU data, including PII and tax information, in IRMs, training materials, PowerPoints, IRS Source, Share Point, etc., or on external systems/sites such as WhatsApp, GitHub, etc., is reported to Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office via the PII Breach Reporting Form.