1.32.11 IRS City-to-City Travel Guide

Manual Transmittal

September 25, 2019

Purpose

(1) This transmits revised Internal Revenue Manual (IRM) 1.32.11, Servicewide Travel Policies and Procedures, IRS City-to-City Travel Guide.

Material Changes

(1) IRM 1.32.11.5.7(1)(a) - Training Travel, revised to read congressional and law enforcement training.

(2) IRM 1.32.11.7.1.1(2) - Personal and Official Travel Combined, corrected telephone number for Duluth Travel when combining personal travel with official travel to 866-442-9925.

Effect on Other Documents

IRM 1.32.11, Official IRS City-to-City Travel Guide, July 2, 2019, is superseded.

Audience

All Divisions and Functions

Effective Date

(09-25-2019)


Ursula S. Gillis
Chief Financial Officer

Program Scope and Objectives

  1. Purpose: This Internal Revenue Manual (IRM) provides the IRS policies and procedures for city-to-city travel, including domestic, foreign, invitational and emergency travel. It uses the term city-to-city and temporary duty travel (TDY) interchangeably.

  2. Policy Owner: The Chief Financial Officer (CFO), Financial Management, Travel Management develops and maintains this IRM.

  3. Audience: All Divisions and Functions.

  4. Primary Stakeholders: The primary stakeholders are employees who perform city-to-city travel, including domestic, foreign, invitational and emergency travel in the interest of the government for the IRS.

  5. Program Goal: The goal of this IRM is to ensure that IRS employees comply with the IRS policy for city-to-city travel, including domestic, foreign, invitational and emergency travel.

Background

  1. The General Services Administration (GSA) is responsible for establishing governmentwide temporary duty travel policies and procedures through the Federal Travel Regulation (FTR). The FTR is the governing document for temporary duty travel and transportation allowances for all IRS employees. This IRM supplements the FTR by providing IRS - specific policies and procedures where needed.

  2. Local and relocation travel is not covered in this IRM. The IRS policy regarding local travel is covered in IRM 1.32.1, Official Travel Guide. In 2010, GSA amended the FTR to clarify that it covers only temporary duty travel, not local travel.

Authorities

  1. 5 USC § 5707, Regulations and Reports

  2. 5 USC § 5738, Regulations

  3. 31 USC § 901, Establishment of agency Chief Financial Officers

  4. 31 USC § 902, Authority and Functions of agency Chief Financial Officers

  5. 31 USC § 903, Establishment of agency Deputy Chief Financial Officers

  6. 31USC § 3711, Collection and Compromise

  7. 31 USC § 3726, Payment for Transportation

  8. 49 USC § 40118, Government-Financed Air Transportation

  9. Title 41, CFR Chapters 300-304, Federal Travel Regulation

  10. Department of Treasury Directives

  11. Revenue Ruling 93-86

  12. 5 USC § 4101, Definitions

Responsibilities

  1. This section provides responsibilities for the following:

    1. Approving Officials

    2. Employees

    3. Chief Financial Officer and Deputy Chief Financial Officer

    4. Associate Chief Financial Officer for Financial Management

    5. Director, Travel Management

    6. Travel Policy and Review

    7. Travel Services

    8. Travel Operations

Approving Officials
  1. The approving official is responsible for:

    1. Providing employees with access and the opportunity to review the material in this guide and any other travel regulations prior to traveling.

    2. Answering questions that an employee may have about the content of this guide or related travel matters.

    3. Providing employees who are expected to travel with information on how to apply for a government travel card.

    4. Planning travel to ensure that employees' time and travel funds are used in the most efficient and economical manner.

    5. Directing employees' attention to any possible travel savings.

    6. Planning travel so employees do not incur personal expenses for properly authorized travel.

    7. Reviewing and approving travel authorizations and vouchers to ensure expenses and accounting information are correct.

    8. Verifying the approval of any special travel requirements (such as first-class or business-class travel) before approving an authorization or a voucher.

    9. Approving travel authorizations at least four days prior to the actual travel dates.

    10. Ensuring travel expenses are authorized under travel policy. The IRS cannot reimburse an employee for inappropriate expenses incurred from having received incorrect guidance.

    11. Ensuring required receipts and supporting documentation are scanned or faxed into ETS or attached to the manual vouchers.

    12. Reconciling receipts and supporting documentation against the expenses claimed on the voucher before approving.

    13. Maintaining copies of approved travel authorizations and supporting documentation for manual vouchers in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Management and Reporting Records, records retention authorized disposition.

    14. Reviewing advances to ensure that they are appropriate for expected travel requirements.

    15. Ensuring that employees who are either transferring or separating have repaid outstanding travel advances.

    16. Ensuring that travelers submit travel vouchers within five working days after completing their travel.

    17. Approving or returning a travel voucher within seven calendar days of submission (to ensure payment within 30 calendar days of submission).

    18. Ensuring that advances are liquidated on the vouchers.

    19. Verifying that employees who request use of a non-contract carrier qualify to do so under the FTR.

    20. Ensuring that employees do not claim any unauthorized expenses, such as resorts, villas, spas, country clubs and time shares.

    21. Ensuring reporting instructions are attached if purpose code "T" is used.

  2. Delegation Order 1-30, Authorization and Approval of Official Travel within the United States, identifies the appropriate IRS officials with the delegated authority to direct travel. This authority has been delegated to managers and may be redelegated to a level no lower than management official. However, all executives that report directly to the commissioner must have their travel authorizations and vouchers routed to Executive Services for approval.

Employees
  1. The employee is responsible for:

    1. Performing official travel within the guidance of travel policies, regulations, and procedures.

    2. Requesting clarification on any travel policy, regulations, or procedures when not understood.

    3. Submitting a travel authorization at least four days prior to departure date and cancelling unused travel authorizations as soon as possible to avoid unnecessary costs.

    4. Paying all charges and fees associated with the government travel card, by the due date, on the statement. Employees are liable for all charges and will not be reimbursed above maximum levels prescribed by regulation.

    5. Submitting a travel voucher within five working days after completion of travel or every 30 days if in continuous travel and ensuring claimed travel expenses are correct.

    6. Planning travel to minimize cost to the IRS by exercising the same care in incurring expenses that a prudent person would exercise if traveling on personal business.

    7. Using the mode of transportation that results in the greatest overall advantage to the government.

    8. Using the government travel card for official travel including purchases of common carrier transportation, lodging, meals, rental cars, baggage fees, rental car gas/oil, and other major travel-related expenses.

    9. Liquidating a travel advance on a voucher or submitting a check to the Beckley Finance Center (BFC).

    10. Accounting for travel advances received and repaying any advances that are not liquidated by travel expenses. Employees are indebted to the government for advances.

    11. Not delaying the performance of official travel for personal reasons.

    12. Paying additional expenses resulting from scheduling travel for personal convenience, and charging excess travel time against leave.

    13. Not claiming personal expenses on travel vouchers.

Chief Financial Officer and Deputy Chief Financial Officer
  1. The CFO and Deputy CFO is responsible for:

    1. Overseeing policies, procedures, standards, and controls for the IRS financial processes and systems.

    2. Ensuring the IRS financial management activities are compliant with laws and regulations.

    3. Approving business-class travel request.

Associate Chief Financial Officer
  1. The Associate Chief Financial Officer (ACFO) for Financial Management (FM) is responsible for:

    1. Establishing, maintaining, and ensuring compliance with temporary duty travel policy and procedures for internal accounting operations and financial reporting.

    2. Approving premium class seating.

Travel Management
  1. The Director, Travel Management (TM) is responsible for:

    1. Developing and issuing IRS temporary duty travel policy

    2. Approving exemptions to using ETS.

    3. Reviewing financial policies and procedures for compliance with financial laws and regulations.

    4. Approving reduced per diem rates.

    5. Approving exceptions to the required commute for receiving per diem.

    6. Reviewing, Denying, and Approving business class travel requests

Travel Policy and Review
  1. The Policy and Review staff is responsible for:

    1. Educating customers on travel policy, Federal Travel Regulations, ETS and travel procedures.

    2. Overseeing and developing travel course materials, conducting travel workshops and customer outreach to ensure traveler compliance with regulations and travel policy.

    3. Authoring travel IRMs, delegation orders, travel guidance, and travel forms.

    4. Developing travel communications and courses in ELMS.

    5. Performing travel compliance reviews on travel documents.

    6. Managing the travel reservation contract.

Travel Services
  1. Travel Services is responsible for:

    1. Providing help desk services for users and authorizing officials.

    2. Administering the Electronic Travel System (ETS), a web-based end-to-end travel system.

    3. Interpreting federal policies and procedures.

    4. Communicating travel related information.

    5. Serving as the Federal Agency Travel Administrator (FATA).

    6. Maintaining the Travel Management Center contract.

Travel Operations
  1. The Travel Operations is responsible for:

    1. Reviewing travel vouchers.

    2. Processing Extended TDY Tax Reimbursement Allowance (ETTRA) reimbursement.

    3. Processing manual authorizations and vouchers after Travel Management approves the exemption.

    4. Performing eTravel Post Payment Reviews.

    5. Educating travelers on established polices.

    6. Providing customer service for authorizations and vouchers reviews.

    7. Monitoring long-term taxable travel for all travelers.

Program Management and Review

  1. The CFO is required to report all travel and transportation payments of more than $5 million, during the fiscal year immediately preceding the survey year and reports such travel payments to GSA.

  2. The travel reports include a list of data elements and report formats provided by GSA.

Program Reports
  1. The IRS completes the following reports and submits them to the Department of Treasury annually:

    1. Premium-class travel

    2. Travel Reporting Information Profile (TRIP) report

    3. Acceptance of Travel from a Non-Federal Source

    4. Travel by Senior Federal and non-Federal Travelers on Government Aircraft

    5. The CFO weekly post audit sample error report for executives.

Program Effectiveness
  1. The IRS ensures program effectiveness for travel authorizations and vouchers through these process:

    Post Audit Reviewers-Current Process
    An ETS post payment review analysis is conducted every quarter. A percentage of vouchers are pulled from a report based a random sampling formula for all vouchers. The percentage is subject to change based on workload, staffing, and volume.
    General Review Items:
    1. Travel was performed from POD to TDY and return trip is to POD.

    2. Correct TDY location was used on voucher to ensure correct per diem was calculated.

    3. All expenses are within travel period.

    4. Receipts are provided for all expenses over $75.00.

    5. Cost comparisons are provided for all personal and official combined trips.

    6. Foreign travel has a signed Form 1321 and Form 15098 uploaded into ETS.

    7. Reporting Instructions are uploaded into ETS for all travel that has a purpose code of "T" for training travel.

    8. Reservation fees are claimed.

    9. All late authorizations require an email to the approving official and traveler.

    Subsistence Allowances Claimed:
    1. Correct amount of M&IE according to travel dates.

    2. Three-fourths (3/4) of M&IE applied on travel days.

    3. No M&IE claimed on authorized leave days.

    Subsistence Allowances Claimed for Lodging:
    1. Lodging daily rate does not exceed per diem amount for location.

    2. Expenses on voucher match amount on receipts for lodging and lodging taxes.

    3. Actual lodging has been authorized by a first-line executive if daily rate is over per diem amount.

    4. Receipt is uploaded into ETS.

    5. If actual expenses are not authorized and lodging exceeds per diem amount then lodging taxes are prorated to equal the same percentage of the per diem amount compared to the actual lodging costs.

    Transportation Expenses Claimed for Airfare/Train Transportation:
    1. Receipt is uploaded into ETS - (Missing, the auditor gets it from Travel Management Center (TMC) and adds it to the audit file and uploads it into ETS).

    2. Verify amount expensed on voucher matches amount charged on receipt.

    3. Review for business-class or first-class flights and ensure proper authorization was obtained.

    4. Reservations were made through TMC or an exemption was obtained from the TM office.

    Transportation Expenses Claimed for POV Transportation:
    1. Check expenses tab in ETS to validate mileage claimed.

    2. Verify mileage if expense appears high or excessive.

    Rental Car Expenses Claimed:
    1. Government Credit Card (GOVCC) used for expenses, including fuel.

    2. Receipt attached in ETS.

    3. No expenses were included for collision damage waiver, or theft insurance for personal accident. (Codes on receipts generally reflect CDW, PAI or LDW).

    4. Dates of rental match dates of travel. Prorate if rental is used for personal use and not official business.

    Air Baggage Fees Claimed:
    1. GOVCC used for expenses.

    2. Baggage claim expenses for included for both departure flights and arrival flights.

    3. Justification is provided for excessive baggage claim amounts.

    4. Receipts are uploaded regardless of amount.

    Miscellaneous Items Claimed:
    1. Airport Parking (Expenses does not exceed the cost of a round trip taxi fare).

    2. Ensure transportation is not via limousine or luxury transportation services.

    3. Laundry expenses are only authorized for TDY four or more consecutive nights lodging.

    4. Laundry expenses for Non-Foreign CONUS and foreign travel are not reimbursable.

    5. Ensure excessive expenses have a justification.

    6. Ensure baggage tips at the airport are not on a voucher.

    7. Ensure emergency or unusual miscellaneous expenses are justified.

    8. Ensure cash conversion and ATM fees are included if applicable.

    Mandatory Use of the Government Issued Travel Card (GOVCC):
    1. Ensure all required travel expenses list GOVCC on the voucher.

    2. If the traveler did not use the GOVCC, ensure a waiver was obtained from the TM policy office.

    Cost Comparison (actual and constructive):
    1. Required if mode of transportation is other than what is normally authorized.

    2. Required for voluntary trips home.

    3. Required for official travel combined with personal travel.

    4. Required documentation to be uploaded into ETS includes:

      • Backup documentation such as airfare/train travel quotes (GSA City Pair Website, DTI reservation).

      • Baggage Fees (airline quote).

      • Taxi fare estimates.

      • Airport and/or hotel parking.

      • Rental car quotes.

    Other Reviews-Current Process:
    1. Quarterly Potential Long Term Taxable Travel (LTTT) review for both executives and non-executives to determine if travel is to a single location.

    2. In-depth review and analysis for travelers that appear to be traveling excessively to a single location and possibly should be filing their travel as LTTT.

    3. Review, all executives travel for potential LTTT and 75 nights or more of travel, when asked by the CFO.

Program Controls

  1. The following chart below describes internal controls in place for the city-to-city travel program:

    Area of Concern Control Method
    Delegation of Authority Authority to approve critical travel processes is delegated to the appropriate level in the business units and is documented.
    ETS Access User Profiles for ETS access are appropriate for the requirements of the job.
    Separation of Duties Separate roles are established for preparers, reviewers, approvers and Federal Agency Travel Administrators.
    Approving Official This IRM contains a complete description of the travel approving official’s responsibilities when directing travel and authorizing payments for reimbursement of travel expenses.
    ETS Quality Reviews BFC conducts post payment audits quarterly.
    ETS Data Security Sensitive information is protected from unauthorized access.
    Foreign Travel BFC audits 100% of all foreign travel vouchers quarterly.
    Manual Quality Reviews BFC audits 100% of all manual vouchers prior to paying.
    Funding Requirements Travel obligations must be submitted before travel to cover anticipated travel expenses.
    Travel Advances Advances cannot be issued to cover transportation costs. In ETS the controls for advances are as follows:

    Standard cardholders cannot get travel advances since they have automated teller machine (ATM) withdrawal access.

    Invitational travelers or interns cannot get travel advances

    Restricted cardholders can get up to 40% of all reimbursable expenses, except transportation costs.
    Only one advance is allowed per authorization

    No cardholders can get 100% of all advance for reimbursable expenses.
    Liquidation of Travel Advances Advances are liquidated with each travel voucher. If the traveler does not file a voucher timely, the deobligation utility will convert the advance to a debt for the traveler.
    Lodging Cost Lodging receipts, regardless of the amount, must be submitted as supporting documentation.
    Transportation Cost Common Carrier tickets, regardless of amount, must be submitted as supporting documentation. Documentation must include: (1) traveler’s name, (2) origin and destination along with any stopover points, (3) class of service, (4) fare cost, and (5) payment method.
    Pre-Audit Flags Pre-audit flags in ETS have been identified for items that exceed the IRS’s standard policy and the traveler is required to provide a justification to the approving official to explain any unusual request.
    Actual Expenses Actual subsistence for lodging and/or M&IE must be authorized in advance.
    Use of Personal Funds Use of cash or personal funds requires approval by the Head of Business Units and there must be a statement on the travel vouchers describing the circumstances.
    Travel Vouchers All vouchers must be signed by the traveler and approved by the traveler’s manager or approving official.
    Prompt Pay Interest Email notifications are sent to the managers to notify them that a voucher is waiting their approval immediately after the traveler signs the voucher.
    Travel Reports Employees can only view documents related to the org code or group for which they have a user role of approver, preparer, or reviewer.
    Separated Employees Employees are automatically deleted from the system based on a file received from HCO.
    Non-IRS Employees Non-IRS employees may not use IRS’s travel system.

Terms/Definitions

  1. This section provides the IRS terms to supplement the FTR, Chapter 300, Part 300-3, Glossary of Terms

  2. Definitions:

    1. Accounting Label -- The short name for the IRS’s electronic travel system accounting codes.

    2. Approving Official -- The manager or management official authorized to approve travel authorizations and vouchers in accordance with Servicewide travel-related Delegation Orders. The approving official should be a grade level equal to or higher than those whose documents they are approving.

    3. Attendant -- An individual who provides personal care and travels with an authorized IRS traveler who has a disability or special need.

    4. Automatic Teller Machine (ATM) Travel Advance -- Cash from an ATM that is only authorized for expenses while on official IRS travel status that cannot be charged to the government travel card.

    5. Centrally Billed Account (CBA) -- A corporate travel card account set up for IRS travelers and invitational travelers who do not have an individually billed Travel Card to use for official IRS travel expenses (airline and train tickets).

    6. City-to-City -- A form of travel to a place, away from an employee's official station, to which the employee is authorized to travel, which may involve an overnight stay or lodging expense.

    7. Commuting Area -- The area within a 50-mile radius of the employee’s residence and official station.

    8. Conditional Routing -- The electronic routing of the IRS's electronic travel system authorizations that require special approval by an appropriate IRS official.

    9. Concur Government Edition Reservation Fee (CGE) -- A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly.

    10. Concur Government Edition Voucher Fee (CGE) The charge or fee assessed for processing a travel voucher in ETS.

    11. Contract City-Pair Fare -- An airline transportation fare negotiated under contract by GSA. The fare is fully refundable and exchangeable and reserved for government travel.

    12. Constructive Cost -- The estimated cost of travel by an alternate mode that is compared to the standard or authorized mode of travel to determine the best way for travel to be performed. When a traveler chooses a mode of travel other than the standard or authorized mode, the traveler is reimbursed for the constructive cost of travel or the actual cost, whichever is less.

    13. Cost Comparison Worksheet-- The worksheet used to compare the authorized official travel costs to the actual travel costs that the employee incurred by taking a different method of transportation other than the authorized method.

    14. Digital Signature -- An electronic "signature" used to indicate that an individual has certified or approved the information on the document.

    15. Electronic Travel System (ETS) -- A government-contracted computer application and database that provides IRS travelers with automated travel planning and reimbursement capabilities. The ETS includes authorization, reservation, and vouchering capabilities for domestic and foreign city-to-city, and local travel.

    16. E-ticket -- An electronic ticket allowing travel without a paper ticket.

    17. Extended TDY Income Tax Reimbursement Allowance (ETTRA) -- An allowance designed to reimburse employees for federal, state, and local income taxes incurred because of an extended temporary duty (TDY) assignment at one location and long-term assignments.

    18. Federal Agency Travel Administrator (FATA) -- The individual responsible for managing ETS at the organization level. A FATA may serve as a systems administrator, a resource manager, or an administrator responsible for loading, updating, and maintaining the ETS tables.

    19. Federal Insurance Contributions Act (FICA) Tax -- A payroll tax or employment tax imposed by the federal government on both employees and employers to fund Social Security and Medicare.

    20. First Level Executive -- The lowest level executive within a business unit or operating division.

    21. Government Travel Card -- A government contractor-issued card used by employees to pay for official travel expenses such as transportation, lodging, meals, baggage fees, rental cars and rental car gas/oils, for which the contractor bills the employee.

    22. Government-Furnished Automobile -- An automobile (or light truck, including vans and pickup trucks) that is:
      1. Owned by an agency,
      2. Assigned or dispatched to an agency from the GSA Interagency Fleet Management System, or
      3. Leased by the government for a period of 60 days or longer from a commercial source.

    23. Head of Office -- Any of the following IRS officials: Commissioner; Deputy Commissioners; Division Commissioners; Chiefs; Chief Counsel; directors reporting directly to the Commissioner or a Deputy Commissioner; and National Taxpayer Advocate and their deputies.

    24. Innovative Mobility Technology Company --An organization, including a corporation, limited liability company, partnership, sole proprietorship, or any other entity, that applies technology to expand and enhance available transportation choices, better manages demand for transportation services, or provides alternatives to driving alone.

    25. Line of Accounting (LOA) -- A set of accounting codes that determines the fiscal year, appropriation code, activity, cost center, source code, functional area, fund, purpose, program/project field, and internal order used to finance travel.

    26. Local Travel --Travel within a 50-mile radius of the official station or residence that is performed within one day and does not involve an overnight stay or lodging expenses.

    27. Management Official -- An IRS employee with duties and responsibilities requiring or authorizing the individual to formulate, determine, or influence IRS policies. In addition, the individual must be a non-bargaining employee and performing commitments under Form 12450A, Manager Performance Agreement, Form 12450B, Management Official Performance Agreement or Form 12450D Management Program Analyst Performance Agreement.

    28. Official Station -- The location where employees regularly perform their duties. The geographic limits of the official station are the corporate limits of the city or town where the employee is located, or, if not in an incorporated city or town, the reservation, station or other established area having definite boundaries where the employee is located, not to exceed 50-miles from the building or street where the employee is normally assigned. If the employee’s work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee’s position of record is based is considered the regular place of work.

    29. Official Work Location -- The building or street address where the employee is normally assigned.

    30. Online Booking Engine (OBE) -- A self-service travel planning and reservation tool which provides government rates for airline flights, hotel rooms, rail tickets, and rental cars. The reservation booking capability creates reservations that comply with appropriate federal and IRS travel policies.

    31. Per diem allowance --The per diem allowance (also referred to as subsistence allowance) is a daily payment instead of reimbursement for actual expenses for lodging, meals, and related incidental expenses. The per diem allowance is separate from transportation expenses and other miscellaneous expenses. The per diem allowance covers all charges and services, including any service charges where applicable. Lodging taxes in the United States are excluded from the per diem allowance and are reimbursed as a miscellaneous expense. In foreign locations, lodging taxes are part of the per diem allowance and are not a miscellaneous expense. The per diem allowance covers the following:

      1. Lodging- Includes expenses, except lodging taxes in the United States, for overnight sleeping facilities, baths, personal use of the room during daytime, telephone access fee, and service charges for fans, air conditioners, heaters and fires furnished in the room when such charges are not included in the room rate.


      2. Meals- Expenses for breakfast, lunch, dinner and related tips and taxes (specifically excluded are alcoholic beverage and entertainment expenses, and any expenses incurred for other persons).


      3. Incidental expenses- Fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

       

    32. Pre-Trip Vouchers -- A document used to obtain reimbursement for only common carrier charges and CGE fees when incurred far in advance of the actual trip.

    33. Privately Owned Vehicle (POV) -- Any vehicle (such as an automobile, motorcycle, aircraft, or boat) that is not owned or leased by a government agency, and is not commercially leased or rented by an employee under a government rental agreement for use in connection with official government business.

    34. Residence -- The home in which an employee lives in the vicinity of the official station to and from which an employee commutes on a daily basis to the official station.

    35. Supplemental Voucher -- A document used to reimburse employees for travel expenses omitted from a previously paid travel voucher.

    36. Taxi-- A hired car that carries passengers to a destination for a fare based upon the distance traveled, time spent in the vehicle, other metric, or a flat rate to and from one point to another (e.g., a flat rate from downtown to a common carrier terminal).

    37. Temporary Duty (TDY) Location -- A place, away from an employee's official station, to which the employee is authorized to travel.

    38. Texting or Text Messaging -- Reading from or entering data into any handheld or other electronic device.

    39. Transportation Network Company (TNC)-- A corporation, partnership, sole proprietorship, or other entity, that uses a digital network to connect riders to drivers affiliated with the entity in order for the driver to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider.

    40. Travel Authorization -- An electronic or written document submitted for approval to authorize official travel. The travel authorization obligates funds and must be submitted and approved before traveling, except in emergency situations.

    41. Travel Management Center (TMC) -- The travel agency operating under GSA contract that provides transportation, lodging, and rental car services to the IRS.

    42. YUP Fares -- In the airline industry, coach fares that offer an immediate upgrade to first or business class, usually at a slight premium to regular coach fares but at a substantial discount from the higher fares.

Acronyms

  1. In this IRM, the acronyms below have the following meaning:

    Acronyms
    ATM Automated Teller Machine
    BFC Beckley Finance Center
    CBA Centrally Billed Account
    CGE Concur Government Edition
    CSRS Civil Service Retirement System
    EFT Electronic Funds Transfer
    ETTRA Extended TDY Tax Reimbursement Allowance
    ETS Electronic Travel System
    FATA Federal Agency Travel Administrator
    FERS Federal Employees Retirement System
    FICA Federal Insurance Contribution Act
    FTR Federal Travel Regulation
    GPS Global Positioning System
    GOV Government Vehicle
    GOVCC Government Credit Card
    IBA Individually Billed Account
    LOA Line of Accounting
    LTTT Long-Term Taxable Travel
    M&IE Meals and Incidental Expenses
    OBE Online Booking Engine
    POV Privately Owned Vehicle
    TAV Travel Authorization and Voucher
    TDY Temporary Duty
    TMC Travel Management Center
    TNC Transportation Network Company
    TSP Thrift Saving Plan
    WTA Withholding Tax Allowance

Related Resources

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

  2. IRM 6.550.1, Pay Administration (General) for information on compensatory time off for travel when travel outside of regular working hours cannot be avoided and is directed by an employee’s supervisor for the benefit of the government

  3. General Records Schedule (GRS) 1.1, item 010 Financial Management and Reporting Records, for information on approving official retaining receipts for six years in compliance with records retention authorized disposition

  4. See IRM 1.32. 11.11, Delegation Orders for a list of travel related delegation orders.

  5. United States Rental Car Agreement Number 4, for information on the rental of cars by federal employees when such rental is authorized by the government

General Rules

  1. This section provides the guidance and instructions supplementing FTR, Chapter 301, Subchapter A, Part 301-2, General Rules.

  2. Delegation Order 1-30, Authorization and Approval of Official Travel within the United States identifies the appropriate IRS officials with the delegated authority to direct travel. This delegation order is available in IRM 1.2.40, Delegation of Authorities for Organization, Finance and Management Activities.

  3. The approving official must limit the authorization and payment of travel expenses to those that are necessary to accomplish the mission in the most economical and effective manner, in accordance with the policies stated throughout this document. The approving official should always consider less expensive alternatives, including teleconferencing, before authorizing travel.

  4. Employees are required to have an approved travel authorization before departing on travel. An approved authorization ensures that funds are obligated to support the travel and a reservation is ticketed timely.

  5. A city-to-city travel authorization allows for travel outside the commuting area of the official station. It may cover up to one year but should be input in 30-day increments.

  6. Employees may not take multiple trips against a single city-to-city ETS authorization, they must submit a separate authorization and separate vouchers for each trip in ETS.

  7. Employees may submit a:

    1. Domestic travel authorization no earlier than 60 days before departure.

    2. Foreign travel authorization no earlier than six months before departure.

  8. Employees should enter their travel authorization at least five working days before their travel departure date, as it must be approved before travel begins. Reminder, if a common carrier transportation reservation is required, the approving official must approve it at least four working days before the beginning of travel to ensure reservations are ticketed timely. Reservations not ticketed 72 hours before departure will be automatically cancelled by the airline.

  9. The employee and the approving official must electronically sign the authorization. If filing a manual authorization, the employee and the approving official must sign the authorization in ink or electronically.

  10. Invitational travel and new hire employee travel require manual authorizations and vouchers.

  11. Travelers must obtain additional approval before travel for the following:

    1. First-class or business class travel (See IRM 1.32.11.5.1.1, Airline Accommodations).

    2. Foreign travel (See IRM 1.32.11.5.5, Foreign Travel).

    3. Using the Centrally Billed Account (CBA) (See IRM 1.32.11.7.4, Paying Travel Expenses Using the Government Travel Card).

    4. Using $100 cash or more, to pay for common carrier transportation (See IRM 1.32.11.15.5, Paying for Common Carrier Transportation Expenses).

    5. Official IRS representation at funerals (See IRM 1.32.11.5.8, Official IRS Representation at Funerals).

  12. Employees traveling on official travel must use the appropriate line of accounting (LOA) on their travel authorization.

  13. When the travel is funded by another business unit, the employee must enter the LOA of the other business unit on the travel authorization.

  14. Employees using multiple LOAs must add their lines of accounting and, allocate the expenses to the correct accounting code.

  15. Employees must use ETS for all TDY travel arrangements, except for hotels, unless they have an approved exception. The preferred method for booking hotel reservations is through ETS or the TMC.

  16. The Director, Travel Management (TM), may grant individual exceptions from using ETS when such use:

    1. Causes an unreasonable burden on mission accomplishment (for example, for emergency travel or when ETS is not accessible).

    2. Involves invitational travel, new hire travel, or accommodations for a disability or special needs in accordance with the FTR.

    3. Compromises a national security interest.

    4. May endanger the life of the traveler (for example, an individual traveling under the Federal Witness Protection Program or threatened law enforcement/investigative personnel traveling in accordance with IRM 1.32.11.5.4.2, Threatened Law Enforcement/Investigative Employees).

  17. The employee’s request for an approved exception from using ETS must be submitted by the Head of Office in writing or electronically to the TM office. The Director, TM, notifies the manager and the employee of the decision.

  18. City-pairs rates are available at the GSA website City Pairs Program. The FTR requires travelers to use city-pair flights.

  19. To assist employees when choosing government air fare in ETS, the following has been established:

    1. GSA City-Pair w/ Capacity Limits (Discount) -- These fares should always be employee’s first choice when available. These fares are deeper discounted contract city-pair flights. The carrier has reserved a limited number of tickets at this special price. These fares are also fully refundable and GSA-negotiated. These fares can be found on the subsequent airline search when employees click on Price Flights.

    2. GSA City-Pair (Full Price) --These fares are reserved for government employees traveling on official business. Travel regulations state that this fare should be used to the greatest extent possible when a GSA City-Pair w/ Capacity Limits fare is not available. These fares are fully refundable and changeable and GSA-negotiated.

    3. Government Non-Contract Fares -- These fares are offered to employees traveling on official government business but are not GSA-negotiated. The airlines offer these fares to compete with the contract city-pair carriers and are fully refundable and changeable if seats are available in the category. Fare increases may result if a reservation is not ticketed immediately. Employees may use these fares if they meet one of the exceptions for using non-contract carrier fares in accordance with FTR 301-10.107 and get advance approval, on the travel authorization, as required in FTR 301-108.

  20. When traveling within a large metropolitan area, employees should consider using public transportation before requesting approval for using a POV or rental car.

  21. Employees should travel within regularly scheduled workhours, whenever possible, and are expected to travel as expeditiously as they would if traveling on personal business. At times, employees may have to travel during non-workhours to meet mission requirements. The IRS Human Capital Officer issues IRS policy governing compensatory time while traveling during non-workhours; see Policy Number 87- Compensatory Time Off for Travel.

Travel Guidance for Year End and/or Beginning of New Fiscal Year

  1. Travel arrangements that are made the last few days of the fiscal year may be funded by current annual appropriation, providing the travel starts on or before September 30 and the per diem and other miscellaneous expenses are charged to the fiscal year in which the expenses are incurred.

    1. In the event funding is not forthcoming and an employee is in a travel status at midnight on September 30, the approving official will advise the employee if it is necessary to return to their permanent duty station.

  2. Business units with multi-year funding may continue to authorize travel as long as there sufficient funds available.

  3. Business units without multi-year funding should not arrange or plan travel which will require tickets to be issued on or after October 1 until a continuing resolution or appropriation funding for the new fiscal year has been signed by the President.

Travel During Periods Covered by Continuing Resolution Authority

  1. Travel arrangements may continue to be made during a continuing resolution (CR) provided that adequate funding is available to cover anticipated travel expenses. Travel that does not begin prior to the expiration date of the CR must not be signed or approved, creating an obligation of funds not yet appropriated will result in a violation of the Anti-deficiency Act.

  2. Official travel may not commence unless a CR is in effect, or a regular appropriation has been enacted. Employees who are already in travel status when a CR expires (and a new CR is not in place) should seek direction from their supervisor on whether it is necessary to return to the permanent duty station.

  3. Travelers and travel arrangers should only select or purchase contract City-Pair or fully refundable tickets (when a City-Pair is not available) during this period of uncertain funding. This will ensure that a refund will be available in the event a new CR is not signed or travel must be cancelled after the ticket has been issued.

Allowable Travel Expenses

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Allowable Travel Expenses, and covers the following:

    1. Transportation expenses

    2. Per diem expenses

    3. Miscellaneous expenses

    4. Other temporary duty travel expenses

Transportation Expenses

  1. This section provides the guidance and instructions supplementing FTR, Chapter 301, Subchapter B, Part 301-10, Transportation Expenses.

  2. In determining which method of transportation results in the greatest advantage to the government, an approving official should consider the total costs of all transportation methods, including, but not limited to: per diem; overtime; lost work time; total distance to be traveled; salary cost for additional travel time; and actual transportation costs. See IRM 1.32.11.5.1 (23) for a cost comparison.

Airline Accommodations
  1. This section provides the guidance and instructions supplementing FTR, Chapter 301, Subchapter B, Part 301-10, Subpart B, Airline Accommodations.

  2. Employees can use the airport that best meets their needs when a city is served by multiple airports. However, if a contract carrier is not available from that airport, then they must provide justification and be approved on their travel authorization for use of a non-contract carrier.

  3. Travel by common carrier is presumed to be the most advantageous method of transportation and must be used when reasonably available.

  4. Travelers are required to exercise the same care in making official travel arrangements and incurring travel expenses that a prudent person would exercise if traveling on personal business. The least costly mode of travel must be considered when traveling and every effort should be made to not use first/business class. First/business class airfare should only be considered on an exception basis due to mission requirements and meets criteria of the FTR, Treasury Directive 74-13, and IRM 1.32.11.

    1. First-class -- The IRS commissioner must authorize the use of first-class fares before travel.

    2. Business-class -- The IRS CFO must authorize the use of business-class fares before travel.

  5. If employees purchase a coach fare and it is upgraded to a YUP fare by the airline, employees need to verify that there was no additional cost for the upgrade. If there is an additional cost and employees would like to accept the upgrade employees must use their personal funds or frequent flyer benefits to pay for the upgraded fares.

  6. Employees who request business-class accommodations must complete, sign, and date Treasury Form TD F 70-02.6, First-Class/Business-Class Travel Request and Authorization, and Form 15095, First-Class/Business Class Travel Approval Checklist. In addition, employees need to prepare a memorandum requesting approval of business class travel accommodations and submit it to their approving official. Employees must submit all completed forms and supporting documentation to include agendas from event/meeting sponsor, trip itinerary schedule and other source data applicable, at least 30 business days in advance of the departure date to the approving official. Once documentation is signed by the approving official of the business unit, all documentation must be submitted electronically to the TM Policy and Review office for clearance and coordination. The documents submitted will be reviewed to determine if the criteria have been met. If acceptable, a package will be prepared to include a memo for the CFO’s signature. If necessary, TM Policy and Review office will return the package and/or request additional information from the submitting business unit. If not approved prior to travel, reimbursement will be limited to the cost of coach fare.

  7. The criteria for using business-class accommodations mirror Treasury Directive 74-13, First-Class and Business-Class Travel, and the FTR 301-10.123 as follows:

    1. The use of business-class accommodations is necessary to accommodate a disability or other special need. A disability must be documented in writing by a certified competent medical authority. The certification must state that special accommodation is necessary, the approximate duration of the need for the accommodation, and a recommendation as to the suitable class. If employees are authorized to have an attendant accompany them en route, they must separately request the use of business-class accommodations for them.

    2. Coach-class accommodations on an authorized/approved foreign air carrier do not provide adequate sanitation or health standards.

    3. Regularly scheduled flights between origin/destination points (including connecting points) provide only other than coach class (first-class and business-class) accommodations and employees certify that on their voucher.

    4. When exceptional security circumstances require business-class accommodations for travel. For example, when the use of other than business-class accommodations would endanger the employee's life or government property; the employee is an agent on protective detail and the employee is accompanying an individual authorized to use first-class accommodations; or, the employee is a courier or control officer accompanying control packages.

    5. Where the origin and/or destination are outside the continental United States (OCONUS), the scheduled flight time (including non-overnight stopovers and change of planes) is in excess of 14 hours and the traveler’s itinerary does not allow for a rest stop en route or a rest period (a rest stop or rest period is defined as full night of sleep of eight hours or more). Engaging in only routine work (i.e., e-mail, etc) prior to a rest period is not sufficient to justify premium class.

    6. The use of business-class results in an overall cost savings to the government by avoiding additional subsistence costs, overtime, or lost productive time while awaiting coach-class accommodations.

    7. There is no space available in coach-class accommodations in time to accomplish the mission, which is urgent and cannot be postponed.

    8. When required because of agency mission.

    9. If there are any changes to the trip after approval, the employee must notify the approving official and the CFO office immediately at *CFO-FM-Travel Policy & Review@irs.gov to determine if additional approval and/or supporting documentation is required.

  8. Employees who request first-class accommodations must complete, sign, and date Treasury Form TD-F 70-02.6, First-Class/Business-Class Travel Request and Authorization, and Form 15095 , First-Class/Business-Class Approval Checklist. In addition, employees need to prepare a memorandum requesting approval of first-class travel accommodations and submit it to their Head of Office for signature. Employees must submit all completed forms and supporting documentation to include meeting agendas, trip itinerary schedule and other source data applicable, at least 30 business days in advance of the departure date to the approving official. If approved, the approving official will submit the request electronically to the TM Policy and Review office, for clearance and coordination. The TM Policy and Review office will review the documents submitted and prepare a package that include a memo for the commissioner’s signature. The CFO submits the package to the commissioner for approval or disapproval. If approved, all the supporting documents and the final itinerary/invoice must be scanned, uploaded or faxed into ETS or it must be submitted with a manual authorization. If not approved prior to travel, reimbursement will be limited to the cost of coach fare.

  9. The criteria for using first-class accommodations mirror Treasury Directive 74-13, First-Class and Business-Class Travel, and the FTR 301-10.123 as follows:

    1. When coach-class or business-class accommodations are not reasonably available. Reasonably available means available on an airline that is scheduled to leave within 24 hours of the proposed departure time, or scheduled to arrive within 24 hours of the proposed arrival time.

    2. When the use of first-class is necessary to accommodate a disability or other special need. A disability must be documented in writing by a certified medical authority. The certification must state that special accommodation is necessary, the approximate duration of the need for the accommodation, and a recommendation as to the suitable class. If employees are authorized to have an attendant accompany them, they must request the use of first-class accommodations for them separately.

    3. When exceptional security circumstances require first-class accommodations for travel. For example, when the use of other than first-class accommodations would endanger the employee's life or government property; the employee is an agent on protective detail and the employee is accompanying an individual authorized to use first-class accommodations; or, the employee is a courier or control officer accompanying control packages.

    4. When required because of agency mission.

    5. If there are any changes to the trip after approval, the employee must notify the approving official and the CFO office immediately at *CFO-FM-Travel Policy & Review@irs.gov to determine if additional approval and/or supporting documentation is required.

  10. Upgrades to first/business class accommodations may be made at personal expense, including redemption of frequent flyer benefits and does not require approval. Travelers using personal funds or frequent flyer benefits are authorized to travel in first/business class.

  11. Employees will incur an additional fee for selecting a seat. Some airlines have instituted an additional fee for choosing a seat prior to or at check-in and/or offer a seat selection for "premium" seats (i.e., aisle, front of the cabin, larger seats, more legroom). Agents may even attempt to "up sell" for seat selection. While booking contract fares are guaranteed, if economy class seats are available, choice of a particular seat is not guaranteed. If an employee is prompted to choose a seat prior to or at check-in, it is important to check with the airline carrier's seat policy so that an additional fee is not incurred. The use of "premium" or upgraded/preferred coach seating options is an employee's personal choice and is at the employee’s personal expense. Seat assignments are at the discretion of the carriers. Some airlines do not make seat selection available. Some airlines may allow for a selection at check-in, usually available 24 hours prior to flight departure for domestic flights. For the best seat selection, an employee should check-in as soon as possible.

  12. The IRS will not reimburse any fees the airline charges to upgrade for seat selection to a coach class window or aisle seat. This is a personal expense. However, if the employee has a medical condition documented by a medical professional that requires the additional space, the approving official may authorize reimbursement of the fee for the additional space. In addition, if there are extenuating circumstances, the traveler can request an exception to the policy from the ACFO for FM. For example, non-premium seats were not available on the flight that is required to meet mission requirements.

  13. The Federal Travel Regulation (FTR) provides that when undertaking official business travel, a government employee must use coach-class accommodations unless one of the exceptions permitted elsewhere in the regulation applies. The approving official must be able to determine that, at the time of travel, premium-class accommodations are necessary because the employee was so disabled or limited by other special medical needs that other lower-cost economy accommodations (e.g., "bulk-head" seating, or providing two economy seats) cannot be used to meet the employee’s needs.

  14. If the approving official can establish that the employee's special needs could be accommodated through another, more economical, arrangement (e.g., the purchase of two coach seats, if that would have been feasible and less expensive, or business class, if it was available), it may, under this policy, limit the travel reimbursement to the lesser amount.

Unused ticket(s) or Refund Application
  1. Employees with unused ticket(s) or refund application(s) must do the following:

    1. If the Centrally Billed Account (CBA) was used to purchase transportation tickets and the trip is cancelled, employees must promptly notify the travel management center (TMC) and the CBA coordinator.

    2. If the government contractor-issued individually billed charge card was used to purchase transportation tickets and the trip is cancelled, employees must promptly notify the TMC and request a credit.

    3. If the charges appear on the monthly charge card statement, employees must file a written dispute with the government card contractor.

Train Accommodations
  1. This section provides the guidance and instructions supplementing FTR, Chapter 301, Subchapter B, Part 301-10, Subpart B, Train Accommodation.

  2. Employees may use train service instead of a contract airline when the IRS determines that it is more cost-effective. To determine cost effectiveness, employees must use current contract rates for coach class airfare to/from the same destination and comparable coach class train fare. If there is no contract fare for the origin and destination, then they must use the least expensive unrestricted coach class non-contract carrier for comparison. Employees need to compare like classes; in other words, unrestricted coach class train fare to unrestricted coach class airfare. Employees may not purchase first or business-class train accommodations, even as part of a cost comparison, without appropriate approvals provided in IRM 1.32.11.3.1.1 (4), Airline Accommodations. Employees should attach a copy of the documentation used to estimate the constructive cost to the cost comparison.

  3. The requirements for requesting business-class train accommodations are the same as those for airlines. See IRM 1.32.11.3.1.1(6), Airline Accommodations.

  4. The requirements for requesting first-class train accommodations are the same as those for airlines. See IRM 1.32.11.3.1.1(8), Airline Accommodations. An additional criterion for requesting first-class train accommodations is when foreign coach class provides inadequate sanitation or health standards.

  5. Employees must get IRS commissioner approval before using first-class train fare and the CFO approval for business-class train fare.

  6. Employees may not use the Amtrak Acela or other regional trains that are faster or have fewer stops. Acela is considered an extra-fare train because it operates at an increased fare due to the extra performance of the train (that is, faster speed and/or fewer stops). Therefore, use of the Acela train must be deemed as advantageous to the IRS or required for security purposes, in accordance with FTR § 301-10.164. Exception requests must be submitted to *CFO-FM-Travel Policy & Review following the requirements in IRM 1.32.11.3.1.1(6) and (8). The CFO office will review and submit the request for approval to the appropriate deputy commissioner or, in the case of the commissioner direct report organizations, the commissioner. If an exception is approved, the approval must be scanned into ETS with the travel authorization and voucher.

  7. Train reservations booked online in ETS will be ticketed when the authorization is approved, regardless of the fare type.

Privately Owned Vehicle (POV)
  1. This section provides the guidance and instructions supplementing FTR, Chapter 301, Subchapter B, Part 301-10, Subpart D, Privately Owned Vehicle (POV).

  2. Employees may use a POV for temporary duty (TDY) travel when authorized by the approving official.

  3. The approving official cannot require employees to use a POV for official TDY travel.

  4. The approving official cannot prohibit employees from using a POV on official travel.

    1. Charge annual leave for any duty hours that are missed from traveling by POV.

  5. If employees are performing TDY travel, and they use a POV to drive to the airport near their residence or official station, they are entitled to full round-trip mileage reimbursement from their residence or official station to and from the airport.

  6. If a family member or friend drives the employee to or from an airport or train station, the employee is entitled to claim round-trip mileage reimbursement, not to exceed the cost of taxi or shuttle to/from the airport or train station.

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

  8. Employees must report accidents that occur on official business in a personally-owned 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. The General Legal Services (GLS) can be reached at: claimsmanager@irscounsel.treas.gov.

Special Conveyances
  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Part 301-10, Subpart E, Special Conveyances, including taxis, shuttle services, and other courtesy transportation, and rental cars.

Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services, or Other Courtesy Transportation
  1. When authorized by the approving official, transportation expenses while performing official travel are reimbursable for taxis, shuttle service or other courtesy transportation methods.

  2. 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.

  3. Employees can be reimbursed for tips when using a taxi, shuttle service, courtesy transportation driver, TNCs, innovative mobility technology companies or valet parking attendant. Employees can be reimbursed the standard tipping amount up to 20% of the fare amount and must include it in the total fare amount claimed on the travel voucher.

Rental Car
  1. If no government-furnished automobile is available, and the approving official has determined that travel must be performed by automobile, then a rental car can be authorized.

  2. Employees may use a rental car when the approving official has determined that it is the best interest of the government, such as:

    1. There is no government-furnished automobile available.

    2. There is no readily available public transportation at the travel destination, such as subway, bus, taxi, or hotel courtesy shuttles.

    3. When required because of agency mission.

  3. Employees who are authorized to use a rental car for TDY must use the least expensive compact car available unless an exception is approved, as 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. In general, compact size rental cars are considered 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.

  4. 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:

    1. A disability must be certified annually in a written statement by a competent medical authority. However, if the disability is a lifelong condition, then a one-time certification statement is required;

    2. A written statement by a competent medical authority stating that special accommodation is necessary

    3. The approximate duration of the special accommodation;

    4. If an employee is authorized under FTR §301-13.3(a) to have an attendant accompany him/her, the approving official may authorize the use of other than a compact car if deemed necessary.

  5. Employees may request approval from the CFO for rental car upgrades for using a non-compact rental car when:

    1. Two or more government employees, or three or more travelers, will be sharing a rental car.

    2. The traveler must transport a large amount of government equipment.

    3. The traveler has a documented medical condition requiring a larger vehicle.

    4. The traveler’s physical size warrants a size increase.

    5. The cost of other than a compact car is less than or equal to the cost of the least expensive compact car.

    6. Additional room is required to accommodate multiple employees authorized to travel together in the same rental car.

    7. The employee must carry a large amount of government material incident to the official business, and a compact rental car does not contain sufficient space.

    8. When necessary for safety reasons, such as during severe weather or having to travel on rough or difficult terrain.

  6. When authorized to use a rental car, an employee must use a vendor that participates in the Defense Travel Management (DTM) U.S. Government Rental Car Program, unless the TDY travel is Outside the Continental United States (OCONUS) and there is no agreement in place for the TDY location. Reservations should be made through ETS or through the TMC.

  7. 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.

  8. Employees will not be reimbursed for purchasing pre-paid refueling options for a rental car. 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 rental car 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.

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

  10. If employees rent a car with a Global Positioning System (GPS) that is permanently attached to the rental car 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 rented separately are considered accessories, not standard equipment, so the employee is liable for any costs if the device is lost or stolen.

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

  12. If an employee is approved in advance to use a removable or rented GPS navigational feature for reasons of official necessity, the additional expense may be claimed on the travel voucher as part of the rental car cost.

  13. 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, car loss, and damage insurance coverage for the traveler and the government.

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

  15. 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.

  16. If employees are involved in a rental car accident, they must contact IRS Claims Manager to file a rental car accident claim. Employees must report accidents that occur on official business 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. The General Legal Service (GLS) can be reached at: claimsmanager@irscounsel.treas.gov.

Government-Furnished Automobile
  1. The approving official can only authorize employees to use government-furnished automobile for official purposes for travel:

    1. Between places of official business

    2. Between an official station and places of temporary location (when public transportation is unavailable or its is impractical)

  2. 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.

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

  4. Employees must report accidents that occur on official business in a government-furnished automobile to their supervisor and contact ERC immediately at 866-743-5748

  5. 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 from witnesses, and a copy of the Form 9154, Report of Occupational Injury, Illness, Accident or Unsafe Condition 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.

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

Limousine and Executive Car Services
  1. The IRS will not reimburse an employee for using a 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.

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

  3. If the employee can certify to the manager in writing that the travel was by van, taxi, or shuttle and that the transportation services provided was not luxury accommodations, then the approving official may approve the cost of transportation.

Per Diem Expenses

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Part 301-11, Per Diem Expenses, including the following:

    1. Lodging-plus per diem

    2. Reduced per diem

    3. Actual expenses

    4. Per diem on non-workdays


    The guidance and instructions in this section apply only in determining when the IRS may pay per diem or reimburse expenses. Some of these payments and reimbursements to the employee may be taxable income. See IRM 1.32.11.4, Taxable Travel Reimbursement.

  2. Employees must be in travel status more than 12 hours to be eligible for per diem.

  3. If employees travel more than 12 hours but less than 24 hours, they may receive 3/4 of the per diem for each calendar day they are in travel status. This 12-hour rule does not necessarily mean that they are away from home for tax purposes, and the per diem may be taxable income. See IRM 1.32.11.4, Taxable Travel Reimbursement.

  4. Employees may not receive per diem at their official station or the place of residence from which they commute daily to the official station. Employees are required to travel a certain distance to receive per diem. The TDY location must be more than 40 miles from both the official station and residence, measured by odometer or other readings on the most direct route. Any point beyond both these distances is outside the commuting area. Employees may receive per diem even if the TDY location is within the commuting area, if the criteria under IRM 1.32.11.3.2(5) are met. Reimbursement of per diem expenses (lodging and/or M&IE) incurred within the commuting area is considered taxable income. See IRM 1.32.11.4, Taxable Travel Reimbursement.

  5. The following circumstances may justify an exception when temporary duty is performed between 30 miles from both the residence and official station duty:

    1. The TDY assignment makes unusual demands on a traveler for several consecutive days due to an unusually long commute.

    2. There is a need to participate in late night training sessions.

    3. Severe conditions (for example, weather or excess travel delays) exist that may endanger the health and safety of an employee and the TDY location is at least 30 miles from both the residence and the official station.

    4. The employee is attending training or a conference and the TDY location is at least 30 miles from both the residence and the official station.

  6. The request for an exception to the required commute for per diem must be submitted to the Director, Travel Management for approval. If the justification is approved for the exception to the required distance for per diem, it only provides authorization to claim the per diem and does not relieve the taxability issue.

  7. If employees are unable to consume a government-furnished meal, the approving official may allow the employees to claim the full M&IE allowance if their situation meets all the criteria listed below:

    1. They are unable to consume the furnished meal(s) because of medical requirements or religious beliefs.

    2. They requested specific approval to claim the full M&IE allowance before their travel.

    3. They made a reasonable effort to make alternative meal arrangements, but were unable to do so.

    4. They purchased substitute meals to satisfy their medical requirements or religious beliefs.

  8. Employees should use ETS or FedRooms to identify suitable facilities that are at or below authorized per diem rates, and should consider the perception of luxury accommodations (such as resorts, villas, timeshares, and golf clubs/spas), even if lodging at these facilities is available at the government rate.

Reduced Per Diem
  1. The IRS is authorized to identify a reduced per diem rate lower than the prescribed rate when an employee is on extended travel at a TDY location for more than 30 calendar days. The approving official should make the determination to reduce a per diem rate to less than the prescribed rate for the area under the following conditions:

    1. The approving official can determine in advance that lodging and/or meal costs will be lower than the per diem rate. The lowest authorized per diem rate must be stated on the employee travel authorization in advance of the travel.

    2. The government provides meals and lodging at no cost to employees.

  2. The approving official must submit a memorandum which explains the need for a different per diem rate to TM. If approved, the requesting official must inform the employee of the reduced per diem rate before the trip. The travel authorization must contain the lower authorized per diem rate in advance of the travel. A copy of the approval must be faxed or scanned into the travel system with the authorization when reduced per diem is approved.

  3. For scheduled travel of more than 60 days, employees must look for opportunities to reduce their lodging and meals per diem. This includes intermittent travel to a single location for 60 days or more, where the employee spends most of his/her time in travel status. The employee should look at the suitability of extended stay facilities that cost less than the authorized rate for the location. Many extended stay facilities offer discounts for longer stays and generally have facilities that allow meals to be cooked, eliminating the need to obtain meals at restaurants, thereby reducing the employee's meal allowance.

  4. Employees must submit the form titled "Reduced Per Diem Analysis for City to City Travel of 60 Days or More " to their managers for approval, stating what actions they took to try to reduce per diem and what rate they were able to obtain. This form should be uploaded into ETS with each travel voucher submitted during the trip. In addition, a copy of the signed form must be submitted to *CFO-FM-Travel Policy & Review. The business units should evaluate all temporary duty assignments to a single location every 30 days to determine if the employee should return to his/her official station.

  5. When the IRS contracts with a facility to furnish lodging and meals and pays directly for these costs, then the employee must stay at the IRS-contracted facility. When the IRS arranges for lodging but the employee must reserve the room and pay using the government travel card, the employee has the option of remaining at the IRS-furnished lodging facility or securing other lodging arrangements, except in unusual circumstances. An employee may be required to stay in IRS-furnished lodging when:

    1. No other service is available.

    2. Government property cannot adequately be protected unless the employee stays in the IRS-furnished lodging.

    3. Employees are participating in an investigation that requires their presence in the quarters at all times.

    4. The IRS-furnished lodging is the only lodging reasonably close to the employee’s temporary place of duty and daily travel to and from another place of lodging would be impracticable.

    5. Employees must keep highly valuable equipment or classified material in their possession and removal from the IRS-furnished quarters would threaten the security of those items.

    6. The approving official determines that using IRS-furnished lodging is a necessary and integral part of a particular mission or training course.

  6. Employees must be notified, in writing, before traveling if they are required to accept the IRS-furnished or contracted meals or lodging. The notification must identify the days affected, explain the need for the use of the facilities, and inform the employees of the reduced per diem rate for those days.

  7. If employees stay in the IRS-contracted lodging, they will only receive reimbursement for meals and incidentals, unless the IRS has also contracted for meals.

  8. When IRS-furnished lodging is not furnished for non-workdays, employees are entitled to lodging reimbursement, as well as M&IE, for the weekend or holiday at the applicable rate for the TDY location.

  9. Employees participating in training at the Federal Law Enforcement Training Center in Glynco, GA, will receive a special M&IE allowance of five dollars for each day that the IRS provides lodging and meals.

Actual Expenses
  1. The authority to approve requests for actual expenses has been delegated to first level executives in Delegation Order 1-5, Reimbursement for Actual Expenses. This delegation is available in IRM 1.2.40, Delegation of Authorities for Organization, Finance and Management Activities.

  2. Requests for reimbursement of actual expenses exceeding per diem may occur when:

    1. Lodging and/or meals are procured at a prearranged place such as a hotel where a meeting, conference or training session is held.

    2. Costs have escalated because of special events (e.g., missile launching periods, sporting events, World’s Fair, conventions, natural or manmade disasters); lodging and meal expenses within prescribed allowances cannot be obtained nearby; and costs to commute to/from the nearby location consume most or all of the savings achieved from occupying less expensive lodging.

    3. The TDY location is subject to a Presidentially-Declared Disaster and the IRS has issued a blanket actual expense authorization for the location (see §301-70.201).

      Note:

      FTR 301-70.201 May we issue a blanket actual expense authorization for our employees during a Presidentially-Declared Disaster? Yes. A blanket authorization regarding actual expense reimbursement may be issued to your employees assigned to perform TDY travel in an area subject to a Presidentially-Declared Disaster. These authorizations must apply to a specific Declaration, and must end on the expiration date of the Declaration, or one year from the date the Declaration is issued, whichever is sooner. A blanket authorization issued under this section shall not apply to any travel performed pursuant to Chapter 302 of this title.

    4. Mission requirements.

    5. No alternative locations or dates are available.

  3. Requests for reimbursement of actual expenses exceeding per diem should occur in very rare circumstances. If an employee requests actual travel expenses (i.e., expenses at rates greater than per diem for lodging and meals in the temporary duty city up to a maximum of 300% of per diem) in the ETS system, a justification is required in the pre-audit screen. A copy of the first level executive approval to receive actual expense reimbursement must be scanned or faxed into the travel system.

Travel over Weekend and Holidays
  1. Employees leaving a temporary duty location over a weekend or holiday must follow the guidance listed below in:

    1. Temporary Return to Residence or Official Station

    2. Travel to Another TDY Location

    3. Temporary Duty Beginning on Monday

    4. Completion of TDY Assignment on Friday

    5. Leave of Absence

Temporary Return to Residence or Official Station
  1. A return trip is only authorized when the employee is on an extended TDY assignment which lasts 30 calendar days or more. If the employee is on extended TDY, the first return trip can take place on the third weekend after the employee begins the TDY and may occur every two weekends thereafter.

  2. The approving official determines if it is more cost effective for the employee to remain in a travel status and receive per diem than to permit the employee to return to the official station.

  3. If employees voluntarily return to their residence or official station on non-workdays during the TDY assignment, ( i.e., on days other than those identified in IRM 1.32.11.3.2.3.1(1)), they will be reimbursed based on the following:

    1. The maximum reimbursement for round-trip transportation and per diem or actual expense is limited to what would have been allowed had they remained at the TDY location. They must do a cost comparison to determine the constructive and actual cost. They must submit the comparison statement with the travel voucher and they will be reimbursed for the lesser of the two amounts. Employees should attach a copy of the documentation used to estimate the constructive cost to the cost comparison.

    2. When doing a cost comparison for a voluntary return to the residence, employees must use the lowest non-contract fare that is available to the general public. Employees may use any available resource to determine the non-contract fare such as those found through travel or airline websites. City-pair contract fares cannot be used in the calculation because city-pair contract fares may not be used for a voluntary return, which is considered personal travel. The government travel card cannot be used to obtain the fare. Employees should attach a copy of the documentation used to estimate the constructive cost to the cost comparison.

Travel to Another TDY Location
  1. Employees may not claim transportation expenses for travel to a place other than their residence or official station during a temporary absence from a TDY location. The IRS will reimburse the employee the per diem costs incurred at the alternate location up to the maximum amount at the TDY location.

  2. Employees have several options when they are completing an assignment at one TDY location on the day before a weekend or holiday and starting an assignment at another TDY location on the day after the non-workday:

    1. Stay at the first TDY location for the non-workdays. They will be reimbursed based on the per diem rate for the TDY location.

    2. Return to the residence for the non-workdays. They will be reimbursed the cost to return to their residence from one TDY location and the cost to proceed to the next TDY location.

    3. Split the non-workdays between the two TDY locations. If employees split the non-workdays between the two TDY locations, employees will receive reimbursement based on per diem rate or authorized actual expense for the time the employee is at each location.

    4. Proceed to the new temporary location for all non-workdays. If employees spend non-workdays at the location of the next assignment, employees will receive reimbursement based on the per diem rate or authorized actual expense for that area.

  3. If the employee is required to return to the official station on a non-workday, the employee will be reimbursed the amount allowable for return travel.

Temporary Duty Beginning on Monday
  1. If the employee’s TDY assignment begins on Monday:

    1. If practical, the approving official should schedule the travel within the standard workweek. However, circumstances may require employees to report for duty on Monday at a time too early to permit travel on that day. In this case, employees should travel on Sunday, and they will be reimbursed three-fourths of the M&IE rate for their first day of travel. They may qualify for travel compensatory time in accordance with IRM 6.550.1, Pay Administration (General).

    2. Employees may travel during duty hours on the preceding Friday. In this event, subsistence reimbursement is limited to the amount that would have been payable if the employee had departed on Sunday. The employee will not receive reimbursement for expenses incurred on Saturday or Sunday.

Completion of TDY Assignment on Friday
  1. If an employee’s TDY assignment is completed on Friday, the employee may not remain in a travel status over the weekend. The options available to employees are as follows:

    1. They return to the home or official station on Friday unless arrival would be at an unreasonable hour as determined by the approving official. In that event, employees should return on Saturday. In either case, employees may claim per diem or other authorized subsistence expenses until they arrive at home or the official station.

    2. When it is advantageous to the government for an employee to travel on Friday, the approving official may still allow the employee, at the employee’s request, to travel later. However, the travel expenses, including subsistence, may not exceed those that the employee would have incurred if the employee had returned immediately.

Leave of Absence
  1. Annual leave must be used while on a TDY assignment when an employee:

    1. Is not performing official business during normal work hours at the TDY location.

    2. Loses work hours due to travel by a POV when travel by common carrier is authorized.

    3. Loses work hours due to Leave of Absence related to indirect travel for personal reasons.

  2. If the employee takes leave for an entire day while on TDY, the employee will not be reimbursed for per diem expenses for that day. This applies whether leave is limited to that day alone or is part of a period of leave involving other days or parts of days.

  3. If the employee takes leave for an entire day or day(s), the employee is allowed lodging reimbursements for the night preceding the first day's leave or the night preceding the return to duty status.

  4. Employees per diem is affected if they take leave for part of a day:

    1. If employees take leave for half of the prescribed working hours or less, they will receive reimbursement of either per diem or actual expenses, whichever applies for the entire day.

    2. If employees take leave for more than half of the prescribed working hours, they will not be reimbursed per diem expenses. For example, if employees are on an eight hour workday schedule and they take more than four hours of leave, they are not entitled to claim lodging costs for that day or M&IE for that day. If employees are on an actual expense basis, they will not be reimbursed for expenses incurred for that day.

  5. Employees’ per diem is affected if they take leave before or after non-workdays (weekends or federal holidays) while on a TDY assignment:

    1. In general, employees will be reimbursed for non-workdays, if the travel status requires the inclusion of a non-workday. For example, if official travel is through Friday and resumes on Monday, the employee may be allowed reimbursement for Saturday and Sunday.

    2. When the employee takes a full week of annual leave that falls between two weekends while in travel status, the employee will be reimbursed per diem or actual expenses for a maximum of two non-workdays. For example, if the employee takes annual leave Monday through Friday, the non-workdays will be Saturday and Sunday preceding Monday and Saturday and Sunday following Friday. The employee will receive per diem on the Saturday preceding Monday and on the Sunday following Friday.

Miscellaneous Expenses

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Part 301-12, Miscellaneous Expenses.

  2. The IRS may reimburse employees for emergency personal telephone calls while away from the usual place of work, whether or not the calls are within the local area, if approved by the approving official. Employees must furnish a statement of telephone charges, including date, place called, and amount, for all long distance calls for which they request reimbursement. Employees are required to provide receipts, regardless of amount.

  3. Employees may request reimbursement for emergency telephone calls while on TDY when an emergency arises that requires an immediate telephone call and when they do not have access to a government telephone.

  4. Examples of authorized emergency telephone calls while on TDY are:

    1. Calls to notify family and/ or a doctor when employees are injured while on official government business, including injury on the job, injury while taking government-approved training or in transit to government-approved training, and other similar circumstances.

    2. Brief calls to notify family or other appropriate parties of a change in schedule caused by official business or transportation changes or delays.

  5. Employees may receive reimbursement for non-emergency personal telephone calls while on TDY if they are in TDY travel status for more than one day. Employees should make only an average of one brief call (usually five to ten minutes) per day. They must furnish a statement of telephone charges, including date, place called, and amount, for all long distance calls for which reimbursement is requested. An employee cannot claim the cost of purchasing a prepaid phone card as a total expense – each call must be separately itemized. Employees are required to provide receipts, regardless of amount.

  6. The approving official’s responsibility for authorizing non-emergency personal telephone calls must ensure that the calls are brief (usually five to ten minutes) and do not exceed an average of one call per day. Before denying reimbursement, the approving official shall discuss specific situations with an employee and advise the employee of those situations which the approving official believes exceed the definition of prudent use.

  7. Employees may use their personal cell phones for official business calls. The IRS may only pay for itemized and documented calls. Employees must furnish a statement of telephone charges, including date, place called, and amount, for all long distance calls for which reimbursement is requested. Employees are required to provide receipts, regardless of amount.

  8. If employees make use of the IRS-issued calling card for official business, reimbursement for calls cannot be claimed on a travel voucher.

  9. Expenses associated with airport security fast-pass membership fees in registered and/or trusted traveler programs (such as Fly Clear) are not reimbursable for the purposes of government travel.

  10. Employees may be reimbursed for the first and second checked bag fees charged by the airline, when authorized. The approving official may authorize additional checked baggage, if it is determined that additional baggage is needed for official reasons.

  11. The IRS may reimburse employees for internet access on planes, while they are on official travel, as a miscellaneous expense, when access is required for official business. This expense is not reimbursable if they have an hotspot. Employees can access the OS GetServices website, https//irssource.web.irs.gov/ for additional information on the Wireless Aircard Program.

  12. The IRS may reimburse expenses incurred for laundry, cleaning, and pressing of clothing as a miscellaneous travel expense for TDY within CONUS when necessary for official business. However, the employee must incur a minimum of four or more consecutive nights lodging on official travel to qualify for this reimbursement. These reimbursements are meant for employees to maintain clean clothing while on an extended assignment. IRS will not reimburse for laundry and dry-cleaning expenses incurred after a TDY assignment ends. Laundry and dry-cleaning expenses have not been removed from foreign per diem rates established by the Department of State, or from non-foreign area per diem rates established by the Department of Defense. Separate claims for laundry and dry cleaning expenses incurred in foreign areas and non-foreign areas are not allowed.

  13. Transaction fees and cash advance fees up to two percent for obtaining a cash advance on the travel card.

Other Temporary Duty Travel Expenses

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Parts 301-13, 301-30, 301-31, 301-70 and 301-75, including:

    1. Travel of an employee with special needs.

    2. Travel of a threatened law enforcement/investigative employee.

    3. Pre-employment interview travel.

    4. Executive travel over 75 nights.

    5. Employees detailed beyond six months.

    6. Emergency travel.

Travel of an Employee with Special Needs
  1. The approving official may authorize additional travel expenses for an employee who has a disability or a special need. If the approving official and/or employee believes that the use of first-class or business-class travel is necessary to accommodate the disability or a special need, then the approving official or employee must request such accommodations in accordance with the requirements in IRM 1.32.11.3.1.1(8), Airline Accommodations, and IRM 1.32.11.3.1.1 (6), Airline Accommodations.

  2. The approving official should authorize those expenses necessary to reasonably accommodate an employee with a disability in accordance with the Rehabilitation Act of 1973, as amended, 29 USC § 701-791, and 5 USC § 3102. An employee with a special need should be treated the same as an employee with a disability, so any additional travel expenses requested or incurred must be necessary to accommodate the employee's needs.

  3. The authority to approve additional expense(s) for an employee who is disabled or has a special need is delegated to approving officials as designated in Delegation Order 1-30, Authorization and Approval of Official Travel within the United States, except for approval for the use of first-class and business-class travel accommodations.

Travel of a Threatened Law Enforcement/Investigative Employee
  1. The IRS pays transportation and subsistence expenses for employees and/or their family, as a threatened law enforcement/investigative employee, when the approving official decides it is appropriate to pay these expenses based on the nature of the threat against the employee’s life and/or the life of immediate family member(s).

  2. The approving official must reevaluate the situation for payment of transportation and subsistence expenses as a threatened law enforcement/investigative employee every 30 days, using the same factors that were considered when the expenses were originally authorized.

Pre-Employment Interview Travel
  1. The approving official in the office conducting the interview may authorize pre-employment interview travel expenses when it is in the best interest of the government.

  2. Travel authorizations and reimbursements for interview travel are subject to the same regulations as travel by IRS employees. Pre-employment interview travelers, other than federal government employees, must use the CBA to pay for the purchase of common carrier tickets and must complete a manual authorization and voucher.

  3. The pre-employment interviewee must submit a travel claim in accordance with IRS procedures to receive reimbursement for pre-employment interview travel expenses. The office conducting the interview pays the travel expenses.

Employees Travel Over 75 Nights
  1. Employees are not to be in travel status for more than 75 nights to a single location in any fiscal year without the appropriate approval. Alternatives to in-person meetings should be pursued when appropriate, including the use of teleconferences, Skype, Live Meeting, and SABA.

  2. When an employee requests approval to exceed 75 nights of travel at a single location, the request must include all anticipated travel for the fiscal year. If approved for additional nights beyond 75, and the employee anticipates exceeding the additional nights, the employee must submit another request for approval. The appropriate authority for approving TDY assignments more than 75 nights to a single location for executives is the IRS commissioner.

  3. Employees who need approval for travel exceeding the limit should allow 30 days from the date they submit their request. The 75 nights cannot be exceeded until the request is approved.

  4. Exceptions to this restriction must receive prior written approval from the Deputy Commissioner for Operation Support or the Deputy Commissioner for Services and Enforcement. Employees in commissioner direct report organizations must obtain prior written approval from the commissioner. To request an exception, executives must complete:

    1. Form 14580, Request for Approval of Travel Over 75 Nights - Operations Support.

    2. Form 14580-A, Request for Approval of Travel Over 75 Nights - Commissioner Direct Report Organizations.

    3. Form 14580-B, Request for Approval of Travel Over 75 Nights - Services and Enforcement.

  5. Once the employee’s immediate supervisor approves and signs the request form, it should be submitted to the Division Commissioner/Chief or equivalent for review and signature. The Division Commissioner/Chief or equivalent should then forward the approved form electronically to the CFO Event Request mailbox at cfo.event.request@irs.gov for processing through the appropriate Deputy Commissioner or the commissioner. If approved, the employee must scan or fax a copy of the signed approval into ETS with each travel voucher.

  6. The employee’s expectations concerning the assignment’s length may change causing his/her future travel reimbursements to potentially become taxable income. This is the case if management or the traveler believes the assignment will last at least a full year plus one day beyond the date it began. See Revenue Ruling 93-86, Away From Home Temporarily, for additional information.

  7. Revenue Ruling 93-86, Away From Home Temporarily, provides information on taxability. It is imperative that all employees incurring long-term taxable travel comply with the requirements of this IRM and the Revenue Ruling.

Employees Detailed Beyond Six Months
  1. The approval of city-to-city details, expected to last for six months or longer must be approved by the Deputy Commissioner for Services and Enforcement, the Deputy Commissioner for Operations Support or in the case of direct reports to the commissioner, the Chief of Staff through the respective Business Operating Division Commissioner, Director or Chief.

  2. Requests for approval should be submitted to the Business Unit Commissioner, Director or Chief on the Form 14795,"Request for Approval of City-to-City Travel Extending Beyond Six Months" . The request for approval must be submitted as soon as it is determined that the city-to-city travel will extend beyond six months or no later than 30 days prior to the end of a previously approved detail being considered for extension.

  3. Once the Business Unit Commissioner/Director/Chief has reviewed and approved the form, it should be forwarded electronically to *CFO Admin Accounting mailbox at CFO.Admin.Accounting.Policy@irs.gov for processing.

  4. The form is posted on the Financial Management (FM) website. This form must be completed and approved for any employee on a city-to-city detail that is expected to last more than six months.

  5. Employees should allow 30 days from the date they submit the request to obtain approval.

  6. If, for any reason, the travel extends beyond the period for which approval was granted, an additional request for approval must be obtained. Once approved, the employee must scan or fax a copy of the signed approval into ETS with each travel voucher.

Emergency Travel
  1. Emergency travel results from:

    1. Employees becoming incapacitated by illness or injury not due to their own misconduct; or

    2. The death or serious illness of a member of the employee's family; or

    3. A catastrophic occurrence or impending disaster, such as fire, flood, or act of God, which directly affects the home.

  2. When an illness or injury occurs on TDY, the approving official may authorize reimbursement for:

    1. Per diem at the location where the employee incurred or was treated for incapacitating illness or injury for a reasonable period (generally 14 calendar days).

    2. Transportation and per diem expenses for travel to an alternate location to receive medical treatment.

    3. Transportation and per diem expenses to return to the employee’s official station.

    4. Transportation costs of a medically necessary attendant.

  3. The approving official may authorize per diem if the employee discontinues a TDY assignment because of a personal emergency. Expenses of appropriate transportation and per diem while en route may be allowed, with the approval of the approving official, for return travel from the point of interruption to the official station or an alternate location.

  4. When employees discontinue a TDY assignment because of a personal emergency and travel to an alternate location and afterwards return to their residence or official station, the approving official may reimburse certain excess travel costs provided in this IRM. The excess cost is the difference between the actual cost of travel from the point of interrupted temporary duty to the alternate location and return, and the constructive cost of travel. The actual cost of travel includes the per diem allowance while en route. The constructive cost is the cost of round-trip travel and per diem between the official station and the alternate location. Per diem is not allowable for the time spent at the alternate location.

Foreign Travel

  1. Foreign travel is official travel outside of the United States and its territories and possessions.

  2. Official travel to and from points outside the United States and its territories and possessions must be approved in advance by the Deputy Commissioner LB&I.

  3. Employees who request approval for foreign travel must:

    1. Follow the instructions found on the LB&I International Travel Office website and the Foreign Travel Documentation Checklist.

    2. Complete a travel authorization in ETS as defined in IRM 1.32.11.2, General Rules. Complete Form 1321,Authorization for Official Travel, and Form 15098 , Foreign Travel Documentation Checklist. Once the traveler receives the approved/signed Form 1321 and Form 15098 it must be attached to the travel authorization. The authorization will be routed to the Manager, International Meetings, Travel, and Visitors' Programs, LB&I, for approval. Employees may not travel until they receive an approved copy of this form. Exceptions to using ETS must be requested as discussed in IRM 1.32.11.2(16), General Rules.

    3. Once the appropriate foreign travel documents are obtained (visas, electronic Country Clearance (CC), etc.), the Deputy Commissioner LB&I approves Form 1321. The approved Form 1321 with the Deputy Commissioner LB&I signature must be immediately uploaded and attached to the authorization.

    4. After the Deputy Commissioner LB&I approves Form 1321, Authorization for Official Travel, the employee should fax or scan the document into ETS or attach the Form 1321, Authorization for Official Travel to Form 13635, Manual Travel Authorization.

    5. If employees are eligible to travel to a foreign country by business-class, they must submit a separate request to use business-class transportation in accordance with the requirements in IRM 1.32.11.5.1.1(6), Airline Accommodations and attach the Form 15095,First-Class/Business-Class Approval Checklist.

  4. Employees must obtain the approval of, or provide notification to, the Competent Authority of Canada for all travel to Canada. For more details, refer to LB&I International Travel Office website.

  5. Employees must have a valid United States official passport to travel to a foreign country on official business, unless the circumstances in IRM 1.32.11.3.5(6), Foreign Travel apply.

  6. Employees may be authorized to use a personal passport on rare occasions when safety or other circumstances require it. The Deputy Commissioner LB&I will evaluate the circumstances on an individual basis and, when warranted, authorize in writing the use of a personal passport. If it is necessary for employees to use a personal passport to travel on official business, the IRS will reimburse the employee for the cost associated with obtaining the passport; however, the personal passport then becomes the property of the IRS. Employees must submit receipts for any reimbursement claimed for obtaining a personal passport when the amount paid exceeds $75.

  7. Employees who do not have a United States official passport need to contact the LB&I International Travel Office for appropriate guidance for application procedures or refer to the LB&I International Travel Office website.

  8. Official passports must be returned to the LB&I International Travel Office within 10 days of completing travel.

  9. Employees are responsible for obtaining management approval for foreign travel and filing any necessary authorizations and vouchers. Employees who file an electronic travel authorization should also file an electronic travel voucher ensuring supporting documentation is attached, to include copies of original receipts, final travel ticketed invoice, approved/signed Form 1321 and the Form 15098, Foreign Travel Documentation Checklist. Employees should file a manual travel voucher if a manual travel authorization was submitted along with the required supporting documentation.

  10. Where the origin and/or destination are OCONUS, and the scheduled flight time, including stopovers and change of planes, exceeds 14 hours and there is no rest period provided during or after the flight in accordance with FTR 301-10.125, the CFO may authorize use of business-class accommodations in lieu of an authorized rest period. A flight over 14 hours may not necessarily qualify for the use of premium class travel, see IRM 1.32.11.5.1.1(7) (e), Airline Accommodations. Employees must make every effort to schedule their travel so they have a rest period prior to starting work. A rest period (rest period is defined as a full night of sleep) en route or at the temporary duty destination negates the use of business-class travel. Employees must submit a request to use business-class accommodations in advance of the trip in accordance with the requirements of IRM 1.32.11.5.1.1(6), Airline Accommodations. Business-class travel can only be authorized when there is no rest stop and the trip is greater than 14 hours (41 CFR 301-10.125 (c)).This request requires completed form TD F 70-02.6 and Form 15095, First-Class/Business-Class Approval Checklist.

  11. The approving official can authorize a rest period when the flight time is over 14 hours. The employee must fly coach if the trip includes a rest period en route or a rest period upon arrival at the duty site in accordance with the FTR. Employees who request approval for a rest period immediately preceding or following periods of annual leave or non-workdays will not be authorized. Request must be made and approved separately for the outbound and the return flights.

  12. Employees may accept meals from foreign governments or entities without reducing the per diem.

Invitational Travel

  1. Invitational travel occurs when the IRS invites and pays the travel expenses for individuals not employed by the IRS or employed intermittently by the government. This includes:

    1. Persons employed by other federal government agencies.

    2. Persons serving without pay or at $1 a year when acting in a capacity related to or in connection with official IRS activities.

    3. Attendants to employees with disabilities or special needs.

    4. Persons accompanying an employee to a major award ceremony.

    5. Persons invited to interview with the IRS.

    6. Persons detailed to the IRS.

  2. Reimbursement for invitational travelers is subject to the same regulations as travel by IRS employees.

  3. The guest of an award recipient is considered to be an invitational traveler and travel authorizations and reimbursement expenses are the same as those normally authorized for IRS employees in conjunction with a temporary duty assignment.

  4. Employees who receive a major award may be accompanied to the ceremony by one guest as an invitational traveler. Major awards ceremonies include:

    1. A Presidential Award.

    2. An annual ceremony of the IRS or major organizational component.


    The route of travel for a guest must be directly between the guest's residence and the site of the ceremony.

  5. If award recipients require special assistance, they may receive reimbursement for an attendant, in addition to the person accompanying the award recipient, as permitted in IRM 1.32.11.3.4.1, Travel of an Employee with Special Needs.

  6. The IRS funding for non-IRS award ceremonies is limited to the award recipient and his/her manager/representative. The IRS will only authorize registration fees and local travel expenses to the award ceremony for the employee and the manager. Non-IRS award ceremonies include:

    1. A prestigious honorary award sponsored by a non-governmental organization.

    2. Award ceremonies hosted by organizations that advocate/recognize achievement in public service, and or support public service professions (e.g., federal executive boards, Association of Government Accountants.)

  7. The invitational traveler's profile must be established to make travel reservations; and to process manual authorizations and vouchers. The business unit coordinator can provide the traveler with a worksheet to establish the traveler's profile. The traveler can provide the completed profile request to the business unit coordinator.

  8. The business unit coordinator prepares Form 13635, Manual Travel Authorization and provides a copy of the authorization to the invitational traveler, and requesting the traveler’s original or electronic signature on the authorization. The invitational traveler must submit an approved Form 13635, Manual Travel Authorization, before travel begin.

  9. Invitational travelers, other than federal government employees, must use the CBA to pay for the purchase of common carrier tickets through the TMC. Transportation must be arranged by calling the TMC.

  10. For lodging and rental car reservations, the invitational traveler must provide a personal credit card number to hold the reservations. Invitational travelers who do not provide a credit card number will need to arrange their own lodging and rental car. Invitational travelers should be notified of the TDY per diem rates, which define their reimbursement limits.

  11. Invitational travelers cannot receive a travel advance.

  12. An approving official may approve invitational travel as provided in Delegation Order 1-30, Authorization and Approval of Official Travel within the United States. The approved authorization must be mailed or efaxed to BFC to process into IFS. Documentation can also be emailed to *CFO BFC Travel Authorizations and Accounting Codes.

  13. The IRS pays by Electronic Funds Transfer (EFT). The IRS may grant a waiver for direct deposit by EFT if no more than one reimbursement is expected to be paid to the same recipient within a one-year period. Invitational travelers must inform the business unit that they are unable to accept payment by EFT, and complete a Request for Waiver of Electronic Funds Transfer (EFT) Payment for Individuals form. A business unit can obtain a copy of the form from the CFO, FM, TM office website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm, Select Forms.
    The traveler must mail the form to:


    Internal Revenue Service
    Beckley Finance Center
    ATTN: Travel Management Vendor Code Coordinator
    P.O. Box 9002
    Beckley, WV 25802
    Efax to 855-787-4381 or email to *CFO BFC Travel Authorizations and Accounting Codes
  14. The business unit coordinator must verify that the invitational travel has been completed. The traveler will have to complete and provide a signed paper voucher, Form SF1012, Travel Voucher, for his/her travel, as well as provide all necessary receipts for claims, to the business unit coordinator.

  15. The business unit coordinator will do the following when the travel is completed:

    1. Create a manual voucher from the authorization for the trip.

    2. Include all authorized expenses on the manual voucher and attached receipts provided by the traveler.

    3. Provide a copy of the manual voucher to the invitational traveler and request the traveler’s original signature.

    4. Obtain the approving official signature on the manual voucher.

  16. Invitational travel is reimbursed by submitting an approved SF1012, Travel Voucher, required receipts, and Form SF1199-A, Direct Deposit Sign-up Form, to the BFC. Efax to 855-787-4381, or emailed to *CFO BFC Travel Authorizations and Accounting Codes.

    Mailing Addresses
    The approved SF 1012 and SF 1199A must be mailed to:

    Internal Revenue Service
    Beckley Finance Center
    ATTN: Travel Section
    P.O. Box 9002
    Beckley, WV 25802
    For overnight service, mail the forms to:

    Internal Revenue Service
    Beckley Finance Center
    110 N. Heber St.
    Beckley, WV 25801

Training Travel

  1. Training travel occurs when the IRS requires an employee to travel to attend courses or professional meetings involving, scientific or professional societies, or municipal, state, federal or international organizations. Also, training travel includes travel to attend:

    1. Congressional and law enforcement training, or

    2. Other groups meetings to give or get information about IRS’s substantive or administrative activities.

Official IRS Representation at Funerals

  1. The IRS may authorize travel at the government expense to attend funerals if attendance by an official IRS representative is considered important to the mission of the agency and the appropriate representative would be unable to attend without the travel being authorized at the government expense. Only one employee can serve as an official IRS representative at a funeral. This type of travel is limited to the United States and its territories and possessions.

  2. The business head of office is the authorizing official to approval attendance for the IRS representation at a funeral. The authorization must be documented in a memorandum. After the employee receives the approved memorandum to attend the funeral, the employee can process the authorization in ETS. The memo must be scanned or faxed into ETS when the employee submits the voucher. The travel is charged to the applicable business unit’s LOA of the employee designated as the official IRS representative.

Taxable Travel Reimbursement

  1. Taxable travel reimbursements may include:

    1. Per diem expenses (lodging and/or M&IE) with respect to long term taxable travel.

    2. Travel advances outstanding for more than 150 days.

    3. Subsistence (M&IE) for trips less than 24 hours without overnight lodging

  2. A Form W-2 will be issued for all taxable reimbursements and overdue travel advances.

Long-Term Taxable Travel Away From Home

  1. Long Term Taxable (LTT) travel is overnight travel (city-to-city) to a work location that cannot be considered temporary. Overnight travel is always long-term, and is not considered temporary, if the travel away from home to a single location is realistically expected to last for more than one year. The realistic expectation is based on the information known to the employee and manager. The travel becomes taxable at the point it is expected to exceed one year.

  2. In advance of placing an employee on LTTT, business units must complete a business case/cost and benefit analysis, considering a temporary or permanent change of station versus LTTT. Business units considering a request for LTTT should contact the CFO office at *CFO-FM-Travel Policy & Review for assistance and further guidance in preparing the business case.

  3. A manager who knows, or can reasonably expect, that an employee will receive a LTTT assignment must ensure that it is authorized on Form 12654, Authorization for Long-Term Taxable Travel, and that the Form 12654, is signed by the manager and employee each calendar year of the LTTT assignment. The employee’s first level executive must approve the LTTT, and the approval and the business case analysis must be uploaded into ETS with each voucher. A copy also should be sent to the CFO at *CFO-FM- Travel Policy & Review. Employees on domestic LTTT must complete their vouchers using ETS, and should submit their vouchers promptly at the end of each month or every 30 days if on a continuous travel assignment. Employees on LTTT to/from and within foreign countries must complete Form SF1012, Travel Voucher, and send it to Beckley Finance Center (BFC) for processing.

  4. In determining if the travel is LTTT, the following criteria is used:

    1. The One-Year Rule: Overnight travel away from home is long-term if the travel to a single location is realistically expected to last for more than one year, or if there is no realistic expectation that the travel to a single location will last for one year or less. The realistic expectation for long-term travel is based on the current facts and circumstances known to the employee and the employee's manager.

    2. Single Location: A single location is the entire area within which employees would generally commute to work at a particular location. Travel to any other location or locations within that same commuting area is travel that also comes within the single location determination. For example, a period of overnight travel to one work location, followed by a period of overnight travel to a second work location that is within the same commuting area as the first work location, are combined and constitute travel to a single location.

    3. The one year clock start for taxability purposes: For purposes of determining an employee's length of travel expectation, the first date of travel to a particular work location would be the beginning date or "start of the clock" (i.e., travel is not expected to end within one year from that date). Physical presence at the work location is the determinative factor and not the date assigned to a project or when time first is charged to a project.

    4. Change in Expectations: Even if overnight travel is initially temporary, if an employee’s expectations change, the travel may become LTTT. The travel becomes taxable at the point it is expected to exceed one year.

  5. Employees who are in a LTTT situation incur liabilities for the applicable Medicare portion (Hospital Insurance Tax) and social security portion (Old-Age, Survivors, and Disability Insurance tax) of Federal Insurance Contribution Act (FICA) taxes and applicable federal, state and local income taxes. The IRS withholds the appropriate amounts from their travel reimbursements and reimburses them for the additional federal, state and local income tax liabilities, if applicable. Energy Policy Act of 1992, Public Law 102-486, and Revenue Rulings 93-86 require the IRS to tax long-term travel.

  6. The IRS will pay an Extended TDY Tax Reimbursement Allowance (ETTRA) to those employees incurring an additional income tax liability resulting from long-term travel reimbursements. A final ETTRA payment is made to the employee in the following year when travel reimbursements are made. The final ETTRA will adjust for any federal tax liability not considered when the Withholding Tax Allowance (WTA) was paid in the previous year and the final ETTRA will also reimburse the employee for the state and local income tax liability that was incurred on the LTTT expense reimbursements. It will not reimburse Medicare and Social Security taxes.

  7. When a travel voucher claiming LTTT expenses is paid to the employee, federal, state, Medicare, and Social Security taxes are withheld from the reimbursement since the expense reimbursement is considered income. A WTA is paid to reimburse the employee the federal tax withholdings on the taxable travel expenses. (The formula for the WTA is a gross-up formula because it also reimburses the employee the federal tax withholdings on the WTA itself, since the WTA is also considered income to the employee.)

  8. The FICA is withheld from Federal Employees’ Retirement Systems (FERS) employees but not from Civil Service Retirement Systems (CSRS) employees. The FlCA tax is withheld because the reimbursements are wages subject to FlCA tax withholdings and because the reimbursements are for nondeductible expenses. Not all amounts that come within the definition of FICA wages are subject to CSRS deductions.

  9. The LTTT reimbursement is considered wages and taxable for federal tax purposes and the reimbursement is also considered wages and is taxable for state purposes. State income tax is not withheld from the employee’s long-term travel when the state does not have that requirement. The financial system has been configured in accordance with state withholding regulations based upon information received from all states. If the employee’s state does not have a withholding requirement and the LTTT voucher reflects a state withholding, the employee should complete an ERC ticket immediately.

  10. If employees reach the maximum Social Security withholding amount of taxable earnings for the year, BFC has a procedure in place to reimburse employees any over-withholding of Social Security taxes on LTTT payments. Each year BFC sends notices to employees who received LTTT payments during the previous calendar year. This notice informs the employees how to file a claim for the over withholding amount if they believe excess Social Security taxes were withheld on all taxable wages.

  11. Employees who are on domestic or foreign LTTT, must use Purpose Code "L" for LTTT expenses associated with TDY travel, and Purpose Code "W" for LTTT expenses associated with training travel. Employees on domestic LTTT must enter the information in ETS.

  12. A copy of Form 12654 must be retained, along with other required supporting documentation, for LTTT travel vouchers with the employee personnel file in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Management and Reporting Records, records retention authorized disposition.

  13. The Form 12654 should be faxed or scanned into ETS each time a voucher is filed. Also, if the employee submits a manual voucher using Form SF1012, Travel Voucher, then the Form 12654 should be submitted to BFC each time a voucher is filed.

  14. Taxable travel-related payments are not considered basic pay for the purpose of the Thrift Saving Plan (TSP). The Office of Personnel Management's pay and leave administration function states that 5 CFR 531.202, coverage is the regulatory source for the definition of basic pay.

  15. If there was no LTTT travel authorization and withholdings on the vouchers, the manager and employee should complete and sign the travel authorization as soon as possible to correct potential misclassification of travel vouchers. All vouchers with expenses that should have been charged under purpose code "L" for LTTT expenses will require manual intervention by BFC. If travelers did not classify their vouchers properly, they should submit a statement to TM giving an accounting of the LTTT transaction. The TM will instruct BFC to complete the process by adding the withholding tax allowance, deducting the appropriate tax withholdings, paying the taxing authorities, and disbursing net payment to employee or establish billing documents, if appropriate. Long-term travel is considered income under the Internal Revenue Code. Also, not classifying LTTT accurately violates established tax reporting requirements.

  16. If an employee is incurring LTTT for parking expenses monthly at a work location, there is a certain amount that can be excluded as a qualified parking exclusion. This information is available in Publication 15- B, Employer’s Tax Guide to Fringe Benefits.

Extended TDY Tax Reimbursement Allowance

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Part 301-11, Subpart F, Extended TDY Tax Reimbursement Allowance.

  2. The Extended TDY Tax Reimbursement Allowance (ETTRA) reimburses employees for their federal, state, and local income tax liability incurred as the result of being reimbursed for travel expenses while on LTTT. The Travel and Transportation Reform Act of 1998 authorizes federal agencies to reimburse employees for federal, state, and local income taxes incurred as a result of LTTT. The employees will be reimbursed (i.e., made whole) for the additional federal, state, and local income tax liabilities. The income tax reimbursement will be paid in two parts:

    1. A withholding Tax Allowance (WTA) which is calculated and paid when the voucher is paid; and

    2. A final ETTRA paid after the end of the calendar year during which an employee was reimbursed for LTTT expenses.

  3. The WTA reimburses employees for federal income tax. The ETTRA reimburses employees for any remaining federal income tax, as well as state, and local income taxes. The ETTRA does not reimburse employees for Medicare or FlCA taxes.

  4. Employees are required to file an ETTRA claim if they received taxable reimbursements associated with LTTT travel during the previous year and received a WTA.

  5. Employees must file their ETTRA claim no later than six months (180 days) after receiving notice of the need to file. If employees do not file an ETTRA claim, it will be assumed that their ETTRA amount is zero. Consequently, employees would have to repay the amount of the WTA previously paid to them for the related reimbursements. Employees may request an extension of the filing date; however, for BFC to consider the request, they must show just cause, such as approval of extension to file their current year federal tax return.

Arranging for Travel Services, Paying Travel Expenses, and Claiming Reimbursement

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter C, Parts 301-50, 301-51 and 301-52, Arranging for Travel Services, Paying Travel Expenses, and Claiming Reimbursement.

Arranging for Travel Services

  1. Employees must use ETS for transportation and car rental reservations. The preferred method for booking hotel reservations is through ETS or the TMC.

  2. If an employee fails to use ETS or TMC, he or she will be become responsible for any additional costs such as outside vendors’ transaction fees, electronic ticketing fees, delivery fees, or cancellation fees. In addition, the approving official may take appropriate disciplinary actions as stated in the IRS Guide to Penalty Determinations, Failure to Observe Written Regulations, Orders, Rules, or the IRS Procedures.

  3. Travel management services include both online and agent-assisted travel reservations. The TMC will conduct quality checks to ensure the reservation is complete and provide travel reservation support.

  4. Employees may go directly to the TMC (instead of using ETS) in the following situations:

    1. Booking international reservations with multiple destinations.

    2. Need to travel within the next 24 hours.

    3. Need to change/modify existing reservations which have already been ticketed.

    4. Booking hotel only reservations (a higher fee is charged at the time of authorization approval).

    5. Have a disability and/or special needs (for example, second seat required, companion travel, service dogs).

    6. Lodging circumstances, including travel to a remote location, will not allow booking through the ETS online booking engine.

  5. In the following situations, the employee may reserve a room by contacting the hotel directly:

    1. When employees are attending a conference where a number of rooms for the conference have been reserved for participants and they have been instructed to call the lodging facility directly to book one of the reserved rooms.

    2. When employees are in a situation where it is not possible to book the lodging through the TMC.

    3. When booking hotel-only reservations.

  6. The preferred method for booking lodging reservations is though ETS or TMC. If a FedRoom or a room within the per diem is not available, the employee should contact the TMC to book lodging, or an employee may directly contact the hotel (via phone or the hotel website). If the employee secures a room by directly contacting the hotel, the employee is then required to enter information into ETS as described when the popup appears. The employee would select "Booked outside ETS-TMC. Enter rate, hotel name and explanation" and then enter the lodging rate, and the hotel name and reason for booking outside of ETS, for example – "lodging not available or FedRoom not available at per diem rate within ETS" .

  7. You may be reimbursed the cost of other types of non-conventional lodging when there are no conventional lodging facilities in the area (e.g., World’s Fair or other international sporting event). Such lodging includes college dormitories or similar facilities or rooms not offered commercially but made available to the public by area residents in their homes.

  8. The TMC will email an itinerary confirming the reservation to the email address listed in the employee’s profile. If employees do not receive an email itinerary within 24 hours after the approving official has approved the authorization, they should contact Travel Management through the ERC.

  9. Unless otherwise requested, most refundable reservations will be ticketed two to three days in advance of the travel departure date. Upon ticketing, the TMC will email an invoice to employees, as a confirmation of ticketing. Restricted and penalty fares usually require immediate ticketing. Amtrak tickets may be issued in advance as Amtrak has different ticketing requirements.

  10. If employees need to cancel their reservation, they should immediately take the following actions to avoid unnecessary fees:

    1. Reservations made through ETS, which have not been ticketed, should be cancelled in ETS. Reservations made by contacting the TMC for agent assistance must be cancelled through ETS. If the reservation has not yet been ticketed, no transaction fee will be incurred. Employees also need to close or cancel the authorization in ETS.

    2. Reservations which have been ticketed cannot be cancelled in ETS. Employees must contact the TMC directly to cancel the reservations and they will incur the TMC transaction fee. Employees may be reimbursed for the TMC fee if they submit a voucher and the approving official determines that the cost was unavoidable for official reasons.

  11. The ETS allows employees to make as many changes as necessary for air, hotel, and/or car reservations after employees have submitted (booked) their reservation for purchase. Reservations are set up for ticketing when the manager has approved the authorization in ETS. However, once the TMC has issued tickets, employees will not be able to make any changes in ETS. If a change in travel plans occurs after the ticket has been issued, they need to call the TMC to make the change. Employees will be charged a full-service CGE transaction fee for the change, in addition to their previous CGE reservation fee, regardless of whether they made the initial arrangements using ETS. A CGE reservation fee is charged each time a ticket is issued.

  12. In the event the trip is cancelled or rescheduled by the airlines, and it is within the airline's control, the airline is required to book employees on its next available flight, at no additional cost.

  13. If employees miss their flight, they need to call the TMC for assistance.

  14. The TMC has a live representative to assist with emergency travel. The emergency phone number is listed on the itinerary. If employees have an after-hours travel emergency or need to resolve an en route problem, employees need to call the TMC directly for assistance.

  15. If round trip Amtrak tickets are under $100, employees may purchase tickets directly from Amtrak using the government travel card. Employees must still enter their authorization and voucher in ETS. If round trip Amtrak tickets cost more than $100, employees must go through ETS to book the reservations.

  16. If employees want to pick up tickets at an Amtrak station kiosk, they should do the following:

    1. Book the reservation in ETS or call the TMC.

    2. Once ticketed, take the e-ticket invoice from the TMC to the Amtrak station.

    3. Retrieve boarding pass from the Amtrak kiosk.

    4. Pay for the tickets at the Amtrak station using the government travel card.

  17. Employees must use ETS to make their reservations for international travel. Employees should contact the TMC directly to book international travel with multiple legs as the TMC is better able to assist them. Employees must get prior approval for foreign travel from LB&I in accordance with IRM 1.32.11.3.5, Foreign Travel before making their reservations.

  18. Travel expenses requiring special approval are handled in ETS by a feature called "conditional routing," which allows for various travel expenses to be routed to the appropriate official for approval. This includes, but is not limited to: first-class and business-class airfare, foreign travel, and use of the CBA.

  19. The TMC will email the itinerary, which can be printed when employees complete a travel authorization with reservations through ETS.

  20. The ETS defaults to etickets. Paper tickets are issued only when itineraries cannot be eticketed. Please note, travelers will not be reimbursed for fees associated with paper tickets when etickets are available. Employees requesting paper tickets for personal reasons will need to provide a personal form of payment to the TMC at the time of reservation.

  21. The list of hotels displayed in ETS are not within the per diem rate for that destination. The list of available hotels that ETS provides to employees does not specifically isolate "per diem" hotels; some rates listed will be over the allowable per diem rate. Employees will need to know the per diem rate for the destination and then find a suitable hotel from the list of hotels. Links to domestic and international per diem tables are available on the hotel ETS request page.

  22. If employees choose to drive rather than fly to the TDY and flying is the authorized and presumed to be the most advantageous method of transportation, they must complete a cost comparison worksheet and attach it to the authorization to compare the constructive official travel transportation related-cost versus the actual travel transportation related-cost. Employees must attach a copy of the documentation used to estimate the constructive cost of common carrier and/or car rental.

  23. Once the travel is completed, employees must update and attach the cost comparison worksheet and update the voucher to reflect any changes that may have occurred. Reimbursement is limited to the lesser amount of the official travel or the actual travel costs. Employees must attach a copy of the documentation used to estimate the constructive cost of common carrier and/or car rental.

  24. Employees need to follow the instructions available on the IRS Source website for access to ETS.

  25. The ETS has an online training course available through ELMS. There are also specialty courses available for approving officials, reviewers, preparers, and conditional routers.

  26. Employees can find more about ETS by going to the Traveler’s Toolkit.

Personal and Official Travel Combined
  1. Employees are not able to combine personal and official travel reservations in ETS. The ETS is for official government travel only.

  2. Employees who combine personal travel with official travel must call Duluth at 866-442-9925. Duluth will book a one-way official travel fare for the portion of travel between the official station and TDY. This fare must be purchased with the employee's government travel card. Duluth will also note the total cost of a roundtrip official travel fare on the itinerary/invoice, to be used in the cost comparison described in paragraph (4).

  3. Duluth will then transfer the employee to the leisure desk to have an agent book the personal travel portion. The personal ticket must be a fully refundable fare open to the public; otherwise, if official travel is cancelled the employee will be responsible for the non-refundable fare. Government contract fares may not be used for personal travel. The employee will be charged a non-reimbursable leisure fee. An additional fee applies for each ticket issued. Both the tickets and associated fees must be charged to a personal credit/debit card.

  4. Employees must complete a cost comparative form and attach both the official travel receipt and the receipt to include the personal leg to the travel voucher. Employees may only claim the lesser of the airfare or rail expenses.

  5. The IRS must limit payment of travel costs to those which are necessary to accomplish the mission in the most economical and efficient manner and in accordance with the rules stated throughout FTR 41 CFR 301-2.2. The FTR specifies that an employee performing a TDY assignment must "travel to [his or her] destination by the usually traveled route unless [the] IRS authorizes or approves a different route as officially necessary." Under 41 CFR 301-10.7, if an employee travels by an indirect route, or interrupts travel for his or her personal convenience," the employee’s reimbursement will be limited to the cost of travel by a direct route or on an uninterrupted basis." If there are any additional costs resulting from the change in route or interruption in travel, the employee is responsible for those costs. The employee is responsible for excess costs resulting from indirect travel.

  6. When employees complete their official travel, and remain at a TDY location for personal reasons over the weekend before returning to their residence, they can use a city pair ticket and charge the round trip airfare to their government travel card. If they need to change the ticket to stay, then they are responsible for any additional charges and fees.

Fees

  1. The ETS charges two fees, a CGE Reservation Fee and a CGE Voucher Fee when booking official travel reservations. The CGE reservation fee combines both ETS and TMC fees for reservations made within ETS or directly with the TMC. The CGE reservation fee is charged when the ticket is issued, when the authorization is approved (car, hotel, and some rail fares), or on the day of arrival on car/hotel only reservations that are not cancelled timely.

  2. The CGE reservations fee automatically populates on an ETS travel authorization when employees complete their authorization in ETS.

  3. Employees will be charged an additional CGE transaction reservation fee if another ticket is issued because of a required change to the itinerary.

  4. 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.

  5. The online CGE reservation fee will change to an agent-assist CGE transaction fee when agent intervention/assistance is necessary, (i.e., credit card declines, authorizations not approved timely, responding "Yes" to email regarding unapproved authorization.)

  6. The CGE voucher fee is a charge 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, local or city-to-city, and cannot be edited.

  7. 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.

Profiles

  1. The employee profile provides the TMC and the ETS information needed to make a reservation in accordance with the employee’s preferences. It includes the employee's name, home and office station mailing addresses, office phone number, IRS email address, billing information, preferred airport, frequent flyer numbers, preferred airline seating, and any special accommodations needed.

  2. In accordance with the new Transportation Security Administration (TSA) requirements, the name printed on an employee’s ticket must match the name identification (ID) in the ETS profile used at the airport security checkpoint.

  3. Frequent flyer membership names must match the ETS profile name exactly to ensure reservations may be booked successfully online in ETS.

Paying Travel Expenses Using the Government Travel Card

  1. If an employee is deemed eligible for a government travel card and is expected to travel, the card must be issued and activated within 60 days of the travel card eligibility date.

  2. Employees should use the travel card to the maximum extent possible. At a minimum, they must use the government travel card to pay for transportation, lodging, rental cars, rental car gas/oil, and baggage expenses.

  3. Employees who are not eligible to receive a government travel card or are infrequent travelers, must use the Centrally Billed Account (CBA) for transportation expenses.

  4. The features of the standard and restricted travel cards are as follows:

    1. Standard Government Travel Card -- includes a maximum monthly card limit of $5,000, a merchant category code template for official travel expenses, and ATM access.

    2. Restricted Government Travel Card -- includes the same benefits of the standard travel card; however, ATM access is not granted. For additional information on the government travel card, see IRM 1.32.4, Travel Card Program Handbook.

  5. New employees are exempt until they obtain the government travel card. New employees who will travel are expected to obtain and use a travel card within 45 days after they report for duty.

  6. Employees may not use their government travel card for any personal expenses including:

    1. Personal items and services

    2. Personal airline tickets and companion tickets

    3. Restaurants at the official station

    4. Alcohol and alcoholic beverages

    5. Office supplies

    6. Gifts/souvenirs

    7. Long distance calls (except for calls billed to the hotel room)

    8. Fuel for a government-owned vehicle (use the fleet purchase card)

    9. Conference fees

    10. Expenses associated with obtaining meeting space

    11. Gambling

  7. The IRS exempts the following groups of employees from the mandatory use of the government travel card:

    1. Employees who have an application pending for the government travel card.

    2. Employees for whom the issuance of a government travel card, would adversely affect the mission of the IRS or put the employee at risk.

    3. Invitational travelers.

    4. Employees with suspended or cancelled government travel cards.

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

    1. The Director, Credit Card Services has the authority to grant exemptions for financial hardship and religious reasons.

    2. The Manager, International Meetings, Travel, and Visitors’ Programs in Large Business and International (LB&I) may grant exemptions for overseas travel on a case-by-case basis.

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

Paying for Common Carrier Transportation Expenses

  1. Employees must use one of the following methods for payment of common carrier transportation expenses:

    1. For passenger transportation services costing $100 or less round trip, employees will use a government travel card. If the government travel card is not accepted or the employee has been exempted from mandatory use under IRM 1.32.11.5.4, the employee may use personal funds.

    2. For passenger transportation services costing over $100 round trip, employees must use a government travel card or the CBA. Employees may not use cash, personal checks, or personal credit cards, for any common carrier expenses that total more than $100 round-trip, without prior approval from their head of office.

    3. For baggage charges, employees must use a government travel card. If the government travel card is not accepted, or the employee has been exempted from mandatory use under IRM 1.32.11.5.4, the employee may use personal funds.

  2. The following payment methods are considered the equivalent of cash:

    1. Personal charge cards

    2. Cash withdrawals obtained from an ATM using a government travel card

    3. Checks, both personal and travelers

  3. If employees make unauthorized cash purchases of common carrier transportation, the reimbursement will be limited to the cost of such transportation using the authorized method of payment.

Travel Advances

  1. Employees will use the ATM feature of their government travel card to obtain advances. If an employee has a restricted government travel card or no card at all, then the approving official may authorize the issuance of travel advances through ETS or a manual travel authorization. If approved, employees can only receive one advance per authorization. The approving official should minimize the use of cash travel advances.

  2. Employees must use the following method to obtain a travel advance:

    1. Automated Teller Machine (ATM) -- If employees have a government travel card with a standard cardholder status, they may obtain cash from the ATM for expenses that cannot be charged to the government travel card. A limit of $100 per day, with overall ATM withdrawal limit of $1,000 per month, is allowed for official travel expenses.

    2. Restricted Government Travel Card (with ETS access) -- If employees have a restricted government travel card and with ETS access, they can get a travel advance for up to 40% of all their reimbursable expenses, except transportation costs. The advance is deposited into their account by EFT.

    3. Restricted Government Travel Card (without ETS access) -- If employees have a restricted government travel card and no ETS access, then they can get a travel advance for up to 40% of all their reimbursable expenses, except transportation costs. Employees need to submit a Form 13635, Manual Travel Authorization, with Section 3, Travel Advance, completed and approved, to BFC. The advance is deposited into their account by EFT.

    4. No Government Travel Card -- If employees are exempt from using the government travel card under IRM 1.32.11.5.4(7), Paying Travel Expenses Using the Government Travel Card, they may request an advance up to 100% to cover all expenses excluding common carrier transportation, by submitting a ETS authorization or a Form 13635, Manual Travel Authorization, with Section 3, Travel Advance, completed and approved, to BFC. The advance is deposited into their account by EFT. If they request a manual travel advance, they must file a manual travel voucher.

  3. If employees obtain an ATM cash advance, they do not account for the cash withdrawal on their voucher because it is accounted for through their travel expenses. When filing the travel voucher, they will enter all their expenses as they normally do.

  4. The ATM cash withdrawal service fees and the two percent cash advance fee can be claimed as a miscellaneous expense.

  5. The ATM cash advance can be used to purchase gasoline prior to official travel and taxi expenses that cannot be charged to the individually billed government travel card. See FTR 301-51.200 for other expenses for which an employee may receive a travel advance.

  6. There is a limit on the amount of an advance employees can receive on an authorization if they are performing LTTT travel. The travel advances cannot exceed the estimated cost of the trip minus all taxes.

  7. If employees are eligible for an advance by EFT, it takes three to five days from the date the approving official approves the advance request for the EFT to process and be deposited in the designated account. If employees wish to receive the advance two to three days prior to the departure, then the approving official needs to approve the advance request at least five working days before the departure date.

  8. An employees’ travel advance must be liquidated when:

    1. Their trip is cancelled or postponed.

    2. Their travel authorization expires.

  9. If the employee’s trip is cancelled, or postponed, or the travel authorization expires, the employee must submit payment by check or money order within five days made payable to the IRS and mail it to the following address:

    Internal Revenue Service
    Beckley Finance Center
    P.O. Box 9002
    Beckley, WV 25802

  10. When employees file their travel voucher, ETS will automatically apply the travel reimbursement to any outstanding advance(s). There are no exceptions to liquidating an advance at the time employees file a travel voucher. Employees must liquidate the advance when they file their voucher.

  11. Employees cannot liquidate their travel advance with a supplemental voucher after the final voucher is filed because the travel advance is no longer available in ETS. Any unliquidated travel advance will be converted to an employee debt when the final voucher is processed. The approving official is responsible for monitoring the travel advance(s) to ensure repayment is made timely.

  12. The portion of the travel advance which exceeds the travel expenses claimed on an approved travel voucher becomes a debt upon completion of the trip for which the advance was issued.

  13. When the outstanding advance exceeds the travel expenses on the travel voucher, employees must submit a check or money order for the excess amount. The check or money order must be made payable to the IRS and submitted to:
    Internal Revenue Service
    ATTN: Debt Collection Unit
    Beckley Finance Center
    P.O. Box 9002
    Beckley, WV 25802-9002

  14. Employees need to be aware that travel advances can be used to offset delinquent debts they owe to a federal or state agency through the Treasury Offset Program (TOP). If employees owe a delinquent debt to a federal or state agency and that agency refers the debt to Treasury, then Treasury will offset any federal payment due to the employee to enforce collection of the delinquent debt. Federal payments eligible for offset include the employee’s federal salary, travel advances and reimbursements, tax refunds, and federal retirement payments. If the advance is offset by TOP, the employee must pay back the travel advance when filing the voucher.

  15. If employees’ travel advances were processed in ETS and intercepted through TOP to pay a delinquent debt they owe to the IRS (for example, an unliquidated prior travel advance) or another debt owed, they cannot request a manual travel advance. Employees cannot receive two advances for the same authorization.

  16. If employees do not submit a check or money order for the full amount that exceeds the travel expenses with their approved travel voucher to fully liquidate the travel advance, it is considered a debt and subject to the debt collection procedures provided by applicable legislative and regulatory authority, including the Debt Collection Act of 1982, Public Law 97-365, Debt Collection Improvement Act of 1996, Public Law 104-134, and the Federal Claims Collection Standards. These authorities provide for the assessment of interest, penalties, and administrative charges, and collection by administrative, salary, and tax-refund offset.

  17. If employees do not repay their travel advance upon notification that their trip was cancelled, postponed, or if they do not file their travel voucher within 30 days of the end of the travel date, and the authorization expires, the entire amount of the travel advance is considered a debt and subject to the debt collection procedures.

  18. The travel advance becomes taxable if it remains outstanding for more than 150 days from the date on the first deobligation notification the employee received from the ETS. Additionally, if advance becomes taxable, the employee must still repay the advance in full.

  19. The travel advance will not be reported as taxable income if employees file a travel voucher substantiating the expenses and return any excess amount to BFC within 150 days from the first deobligation notification. Employees should liquidate the advance by submitting a travel voucher within five workdays after completion of travel.

  20. If an employee does not repay a travel advance when submitting a manual travel voucher, the approving official should return the voucher to the employee and request that Section 8 on SF 1012, Travel Voucher, be completed.

  21. The Family Support Act of 1988, Public Law No. 100-485, requires the IRS to report, as taxable income, any overdue unliquidated travel advance.

Claiming Reimbursements

  1. Employees must sign the 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. The system will email notifications to the employee five, 25 and 30 days before de-obligating the authorization. The employee will need to create a new authorization. Employees will not be able to modify the authorization once it has been cancelled. If they have expenses associated with the cancelled authorization, they are required to process a new travel authorization.

  2. If employees travel on behalf of the IRS, they must account for their expenses through the travel voucher process. They must submit their travel voucher in one of two formats: electronically using ETS, or manually, if the travel authorization was manually submitted. Employees must submit the voucher within five workdays after completion of travel or every 30 days for continuous travel.

  3. Employees must provide the following information on their travel voucher:

    1. The dates of arrival to and departure from the TDY location and any personal stopovers, if they did not travel directly to or from the TDY location. Do not include stopovers to change planes.

    2. The M&IE allowance amount daily.

    3. All common carrier charges and lodging expenses.

    4. Expenses for telephone calls, local transportation fares, mileage, and parking meter fees. These amounts may be aggregated; however, any individual expenses over $75 must be listed separately.

    5. Personal time taken during the TDY travel.

    6. When the approving official limits the M&IE reimbursement rate to below the maximum M&IE for the locality concerned, employees must state the reduced rate daily.

    7. Line of accounting (LOA) information.

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

  5. If employees file through ETS, the reimbursement will occur through a split disbursement process. If they file a manual SF1012, Travel Voucher, they will receive reimbursement for all claimed expenses by EFT.

  6. Employees are required to use split disbursement. Split disbursement is the default payment method for ETS. All employees 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 and amount of payment is changed, employees will be required to explain why the default split disbursement payment method was not used, which will be evaluated as part of the ETS pre-audit process.

  7. Split disbursement permits direct payment via EFT to the government travel card and employee. Charges incurred on the travel card are disbursed to the bank and any residual amounts to the employee for expenses not charged to the government travel card. All airfare, lodging, rental car, and non-mileage expenses charged on the 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 employees for the balance of any unpaid amounts.

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

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

    1. Lodging

    2. Airfare

    3. Approval for actual expenses

    4. Bus fare (en route to and from the TDY location)

    5. Rail fare (en route to and from the TDY location)

    6. Rental car expenses

    7. Telephone calls

    8. Baggage fees over $75

    9. Individual expenses over $75

    10. Reporting instructions for training classes.

    11. Cost comparison worksheet with back up documentation (if applicable)

    12. Form TD F 70-02.6, Approval for First-Class and Business-Class Travel (if applicable)

    13. Form 1321, Authorization for Official Travel (if applicable)

    14. Form 15095, First-Class/Business Class Approval Checklist (if applicable)

    15. Form 15098, Foreign Travel Documentation Checklist (if applicable)

    16. Waiver to book outside of ETS (if applicable)

  10. An employee’s government travel card statement cannot be scanned or faxed as supporting documentation, nor as a receipt for lodging expenses, airfare or rental car expenses. The government travel card statement does not break-out the detailed travel expenses for reimbursement.

  11. Employees should submit travel receipts by:

    1. When using ETS, employees must scan or fax all receipts required for expenses detailed in IRM 1.32.11.5.7(9), Claiming Reimbursements, into ETS and all applicable supporting documentation. The approving official must review the receipts in ETS before approving and signing the travel voucher. The ETS retains copies of the receipts for six years in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Management and Reporting Records, records so they are available for subsequent audits. Employees may want to keep their original receipts for their records for six years.

    2. When filing a manual voucher, employees must attach original receipts and all applicable supporting documents to their manual travel voucher for the approving official to review before signing the voucher. The approving official must retain the attached receipts for six years in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Management and Reporting Records, records retention authorized disposition.

  12. 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.

  13. Employees may claim reimbursement on the travel voucher for non-travel costs not directly related to the performance of travel, but incurred during travel for the following expenses:

    1. Lien fees

    2. Investigative expenses (For additional information see IRM 9.11.1.3.2 Accounting for Incidental Expenditures)

    3. Administrative summons expenses

    4. Right to Financial Privacy Act fees



    A special agent should not give any additional description or explanation of the incidental expenditure on the travel voucher nor should related receipts or memoranda be attached.

  14. 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 BFC for processing with the receipt(s).

  15. Employees cannot submit claims for confidential expenses on travel vouchers.

  16. Training and conference fees must be paid using a small purchase procurement method. Employees cannot claim a training or conference fee on a travel voucher. Employees should contact their business unit finance office for more information.

  17. Employees must sign their voucher electronically in ETS and, if filing a manual voucher, must prepare their claim on SF1012, Travel Voucher, and sign the voucher in ink. Any alterations to a manual travel voucher must be initialed.

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

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

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

    1. If an employee files a voucher electronically and the approving official disallows an expense, the approving official must provide the reasons for the disallowance in the ETS and will return the document to the traveler.

    2. If an employee files a manual voucher and the approving official disallows an expense claimed on that voucher, then the approving official will issue a "Notice of Disallowance" and authorize payment of the amount of the travel claim which is not in dispute.

    3. Notify the employee of the disallowance.

  21. 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 considering the amount of reimbursement. If the approving official denies the request for reconsideration, employees may submit a request for reconsideration of the disallowance to TM mailbox *CFO-FM-Travel Policy & Review@irs.gov and must include:

    1. A full explanation of the circumstances and the reasons for the requested reimbursement of the disallowed amount.

    2. A full itemization for all disallowed items reclaimed.

    3. Receipts for the disallowed items that require receipts.

    4. A copy of the "Notice of Disallowance."

    5. The proper authority for the claim, if challenging the IRS application of the law or statute.

  22. If an employee’s requests to challenge a disallowed claim are approved by TM, and if they 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:

    1. Prepare a new SF1012, Travel Voucher, to claim the amount disallowed on the original voucher.

    2. Write Supplemental Voucher at the top of the new voucher.

    3. Sign and date the supplemental voucher.

    4. Attach a copy of the approval notice.

    5. Have the approving official sign and date the voucher.

    6. Attached any required receipt (s)

    7. Mail the supplemental voucher to:
      Internal Revenue Service
      ATTN: Travel Management Section
      Beckley Finance Center
      P.O. Box 9002
      Beckley, WV 25802

    8. Email to *CFO BFC Travel Vouchers, or efax to 855-787-4381.

     

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

    1. Bargaining unit employees should contact their Union representative.

    2. Non-bargaining unit employees whose claims are denied, may file a claim with the GSA Civilian Board of Contract Appeals (CBCA). (The burden is on the claimant to establish the timeliness of the claim and the liability of the claim based on the information submitted by the claimant and IRS).

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

  25. If a travel expense is inadvertently omitted from a travel voucher, 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.

  26. Employees who need to correct errors in an already paid voucher should do the following:

    1. For an omitted expense(s), file a supplemental voucher to add the omitted expense(s) and sign the voucher. The voucher will be processed and the added expense will be reimbursed.

    2. For overpayments on the voucher, complete the Debt Collection Repayment Memo and make check or money order payable to the IRS and submit the overpaid amount to BFC at the following address:Debt Collection Repayment Memo, and make check or money order payable to the IRS and submit it to BFC for the overpaid amount to the following address:
      Internal Revenue Service
      ATTN: Debt Collection Unit
      Beckley Finance Center
      P.O. Box 9002
      Beckley, WV 25802-9002

Using Promotional Materials and Frequent Traveler Programs

  1. This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter C, Part 301-53, Using Promotional Materials and Frequent Traveler Programs.

  2. Employees may join a frequent traveler program; however, the IRS will not reimburse any membership fees for a frequent traveler program.

  3. Promotional materials and frequent traveler benefits may be used as follows:

    1. Employees may use frequent traveler benefits earned on official travel to obtain travel services for a subsequent official travel assignment(s); however, they may also retain such benefits for their personal use, including upgrading to a higher class of service while on official travel.

    2. If employees are offered such benefits resulting from their role as a conference planner or as a planner for other group travel, they may not retain such benefits for personal use. The employee may only accept such benefits on behalf of the federal government. Such accepted benefits may only be used for official government business.

Death of Employee While in Travel Status

  1. This section provides the guidance and instructions supplementing FTR Chapter 303, Part 303-70, Agency Requirements for Payment of Expenses Connected with the Death of Certain Employees.

  2. Upon the death of the employee, the approving official needs to identify the travel expenses and prepare a manual authorization and travel voucher to claim the travel expenses on behalf of the employee. The approving official annotates "Employee Deceased" on the employee signature line, signs the voucher, and forwards for payment to BFC at the following address:

    Internal Revenue Service
    ATTN: Travel Management Section
    Beckley Finance Center
    P.O. Box 9002
    Beckley, WV 25802-9002
    Efax 855-787-4381, email *CFO BFC Travel Vouchers


    Receipts must be obtained, where applicable and appropriate, and the travel agency contacted for a refund if a round trip flight was involved.

Travel Payments from Other Federal Agencies

  1. The approving official must agree to acceptance of payment from another federal agency for employees to attend meetings, conferences, or training.

  2. Employees requesting payment from another federal agency must complete an Interagency Agreement- Travel Reimbursement Agency Pays IRS form between the IRS and the other federal agency and submit it to the approving official. This agreement must be completed before the travel begins and attached to the authorization in ETS. The form, IAG Federal Travel Form is available on the CFO website or employees may contact BFC using the travel phone number listed on its website: http://cfo.fin.irs.gov/IntFinMgmt/BFC/BFC_Index.htm.

  3. There are two methods for the other federal agency to pay travel expenses:

    1. Pay-in-kind -the federal agency pays all costs. There are no out-of-pocket expenses paid by the employee.

    2. Direct Reimbursement - payment between agencies is handled via the Intra-Governmental Payment and Collection (IPAC) System.

  4. When another federal agency is paying for employees travel expenses, employees are required to have an approved travel authorization before travel. After they complete the travel, they must claim their expenses on a travel voucher to be reimbursed by the IRS. Employees may not claim travel expenses that were paid in-kind by the federal agency. Once employees complete their voucher, the business unit submits a request for reimbursement to the paying federal agency. The business unit must contact the BFC Travel Management Section, if it needs further instructions.

  5. The approving official determines, in advance of the employee's travel, that payment from a federal agency will cover some, or all the employee's allowable travel and subsistence expenses. If a federal agency does not pay the full cost of expenses that an employee incurs during travel, the approving official should state on the employee's travel authorization that the employee will be reimbursed the difference between the full allowances and the in-kind payment from the IRS.

  6. If the employee’s request for a federal agency to pay travel expenses is disapproved by the approving official, the employee must graciously decline the travel payment from the federal agency. However, if the business organization determines that the participation is in the interest of the IRS, it may be prudent and appropriate for the IRS to fund the trip.

  7. Subsistence allowances are usually limited to the maximum per diem, actual expense, or lodging prescribed in this guide.

  8. The maximum subsistence allowance prescribed by the Secretary of State for travel to foreign areas may not be exceeded.

  9. Employees may use first-class common carrier accommodations, if the other federal agency authorizes first-class transportation expenses and pays for the use of first-class common carrier accommodations. The employee must still meet the criteria for the use of first-class transportation and obtain prior approval from the IRS commissioner in accordance with IRM 1.32.11.8.1.1, Airline Accommodations.

Payment of Travel Expenses from a Non-Federal Source

  1. This section provides the guidance and instructions supplementing FTR Chapter 304, Payment of Travel Expenses From a Non-Federal Source.

  2. Employees may not accept payments from a non-federal source, except for Chief Counsel employees who, with appropriate approval, may accept travel payments from non-federal source under 5 USC 4111.

Travel Forms

  1. Form SF-1012, Travel Voucher

  2. Form 13635, Manual Travel Authorization

  3. Form TD F 70-02.6, First-Class and Business-Class Travel Request and Authorization

  4. Form 13631-A, IRS Travel Savings

  5. Form 8445, Statement of Income and Tax Filing Status

  6. Form 14580, Request for Approval of Executive Travel Over 75 Nights-Operations Support

  7. Form 14580-A, Request for Approval of Executive Travel Over 75 Nights-Commissioner Direct Report Organizations

  8. Form 14580-B, Request for Approval of Executive Travel Over 75 Nights- Services and Enforcements

  9. Form 12654, Authorization for Long-Term Taxable Travel

  10. Debt Collection Repayment Memo

  11. Form SF-1199-A, Direct Deposit Sign-Up Form

  12. Form 15095, First-Class/Business-Class Approval Checklist

  13. Form 15098, Foreign Travel Documentation Checklist

Delegation Orders (DO)

  1. This section provides delegation orders for travel:

    Number Title
    1-5 Reimbursement for Actual Expenses
    1-7 To Authorize Attendance at Meetings at Government Expense
    1-8 Approval of Foreign Travel
    1-10 Invitational Travel
    1-30 Authorization and Approval of Official Travel within the United States
    1-31 Authorization and Approval of Tour Renewal Agreement Travel
    1-34 Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees
    1-35 Authority to Approve the Use of Non-Contract Air Carriers
    1-40 Approval of Personal Funds Used to Purchase Common Carrier Transportation Over $100
    1-48 Approval of Business-Class Travel