1.32.14 Gainsharing Travel Savings Program

Manual Transmittal

March 31, 2020

Purpose

(1) This transmits revised IRM 1.32.14, Servicewide Travel Policies and Procedures, Gainsharing Travel Savings Program.

Material Changes

(1) IRM 1.32.14.1, Program Scope and Objectives, added to conform to the new internal control requirements described in IRM 1.11.2, Internal Revenue Manual (IRM) Process. Also, rearranged and updated existing IRM content to place information involving internal controls for the IRM under this subsection. All subsequent subsections were renumbered, accordingly.

(2) This revision includes changes through the document for the following:

  1. Updated the CFO office names and responsibilities

  2. Added minor editorial changes

  3. Updated links throughout the IRM

(3) IRM 1.32.14.1.1, Background – Added information on the primary background of the Gainsharing Travel Savings Program.

(4) IRM 1.32.14.1.3, Responsibilities, updated responsibilities.

(5) IRM 1.32.14.1.6 (a), Definition, revised the definition for city-to-city.

(6) IRM 1.32.14.1.6 (b), Definition, revised the definition for common carrier.

(7) IRM 1.32.14.1.6 (c), Definition, added a definition for commuting area.

(8) IRM 1.32.14.1.6 (d), Definition, revised the definition for frequent traveler benefits.

(9) IRM 1.32.14.1.6 (f), Definition, added a definition for government travel card.

(10) IRM 1.32.14.1.6 (g), Definition, added a definition for Temporary Duty (TDY) location.

(11) IRM 1.32.14.1.7 (1), Acronyms, updated acronyms.

(12) IRM 1.32.14.1.8, Related Resources, added General Records Schedule for records retention authorized disposition.

(13) IRM 1.32.14.2 (2), General Rules, added frequent traveler benefits for lodging.

(14) IRM 1.32.14.2 (5)(b), General Rules, added the requirement for second-level manager to submit to Travel Policy and Review no later than March 31 for the immediately preceding fiscal year.

(15) IRM 1.32.14.2 (5)(c), General Rules, added requirement for Travel Policy and Review to review Form 13631-A, IRS Travel Savings, with supporting documentation, submitted by the second-level manager and to approve or disapprove the request and forward to the business unit contact within 60 days of receipt of all required forms and documentation.

(16) IRM 1.32.14.2 (9), General Rules, added the rules and guidelines for NBU employees using non-conventional lodging during domestic and OCONUS non-foreign travel.

(17) IRM 1.32.14.2 (10), General Rules, added retention guidelines for all gainsharing records.

(18) IRM 1.32.14.2 (11), General Rules, added retention guidelines for approved travel authorizations and supporting manual vouchers.

(19) IRM 1.32.14.2.2 (2), Lodging Savings, added frequent traveler benefits for lodging.

(20) IRM 1.32.14.3 (1), Excess Transportation and Miscellaneous Costs, updated section for clarification.

(21) IRM 1.32.14.3 (2), Excess Transportation and Miscellaneous Costs, updated section for clarification.

(22) IRM 1.32.14.3 (2)(a), Excess Transportation and Miscellaneous Costs, updated section for clarification.

(23) IRM 1.32.14.3 (3)(a), Excess Transportation and Miscellaneous costs, updated section for clarification.

(24) IRM 1.32.14.3 (3)(b), Excess Transportation and Miscellaneous Costs, added section for clarification.

(25) IRM 1.32.14.4 (b), Travel Ineligible for Gainsharing, updated section for clarification.

(26) IRM 1.32.14.4 (c), Travel Ineligible for Gainsharing, added lodging savings incurred due to an authorized or voluntary weekend return to your residence or POD.

(27) IRM 1.32.14.4 (g), Travel Ineligible for Gainsharing, updated section for clarification.

(28) IRM 1.32.14.4 (i), Travel Ineligible for Gainsharing, updated section for clarification.

(29) IRM 1.32.14.4 (l), Travel Ineligible for Gainsharing, added Military Base housing or Military lodging.

(30) IRM 1.32.14.4 (n), Travel Ineligible for Gainsharing, updated section for clarification.

(31) IRM 1.32.14.4 (o), Travel Ineligible for Gainsharing, added Hotel and Motel Fire Safety Act of 1990 requirements.

(32) IRM 1.32.14.4 (p), Travel Ineligible for Gainsharing, added alternative home-sharing rentals that were not approved in advance by the ACFO for Financial Management for NBU employees.

(33) IRM 1.32.14.4 (q), Travel Ineligible for Gainsharing, added lodging expenses for staying at your personally-owned residence, recreational vehicle or campers at the TDY location.

(34) IRM 1.32.14.5 (3), Gainsharing Award Process, updated action for second-level manager.

(35) IRM 1.32.14.5 (4), Gainsharing Award Process, added Travel Policy and Review process.

(36) IRM 1.32.14.5 (5), Gainsharing Award Process, updated actions for business unit contact.

(37) IRM 1.32.14.5 (6), Gainsharing Award Process, added additional process for HCO.

(38) IRM 1.32.14.5 (7), Gainsharing Award Process, updated action for business unit contact and updated retention guidelines for all gainsharing awards.

(39) IRM 1.32.14.5 (8): Gainsharing Award Process, added retention guidelines for approved travel authorizations and supporting manual vouchers.

Effect on Other Documents

IRM 1.32.14, dated January 27, 2017, is superseded.

Audience

All business units

Effective Date

(03-31-2020)


Ursula S. Gillis
Chief Financial Officer

Program Scope and Objectives

  1. Purpose: This Internal Revenue Manual (IRM) provides policies and procedures for IRS employees who save the government money each fiscal year on common carrier transportation and lodging while on official city-to-city travel and who apply for a gainsharing award.

  2. Audience: All business units

  3. Policy Owner: CFO, Financial Management

  4. Program Owner: CFO, Financial Management, Travel Management, develops and maintains this IRM.

  5. Primary Stakeholders: The primary stakeholders are IRS employees who perform city-to-city travel, including domestic and foreign travel, in the interest of the government. Additional stakeholders include the business units, first-level managers, second-level managers, HCO and CFO.

  6. Program Goals: To ensure that IRS employees exercise integrity while participating in the gainsharing program and comply with the Federal Travel Regulation (FTR) and IRS policy when applying for a gainsharing award.

Background

  1. The Government Employee's Incentive Awards Act (GEIAA), 5 USC 4501-07, authorizes an agency to pay a cash award for efficiency or economy.

  2. In 1995, GSA provided guidance on a program known as “Gainsharing” where agencies could give cash awards to employees who participate in programs to save travel dollars.

  3. Initiated and negotiated with NTEU by IRS on November 1, 1999, the Gainsharing Travel Savings Program is a voluntary program that rewards employees who save the IRS money on common carrier transportation and lodging while on official city-to-city travel.

  4. At the core of the program are the principles that an employee must take affirmative, purposeful action to:

    1. Save public funds.

    2. Keep an accurate record of public funds saved.

    3. Provide documentation for review.

  5. Based on these principles, the IRS has determined that the only savings it recognizes are those arising from an employee paying less than the maximum lodging rate for a Temporary Duty (TDY) location and/or using frequent traveler benefits to purchase common carrier tickets for official travel.

  6. The employee's award amount will be 50% of the savings on lodging expenses and/or contract carrier airfare when they qualify to receive an award of at least $100 before taxes.

  7. Federal, state, and local income taxes, and Federal Insurance Contributions Act (FICA) taxes will be withheld on any award amount paid.

  8. An employee can only submit one request for a gainsharing program award in a fiscal year.

Authorities

  1. 5 USC 4501-07,Government Employees’ Incentive Awards Act

  2. 5 CFR Part 451, Awards

  3. National Defense Authorization Act of 2002, Pub. L. 107-107, section 1116

Responsibilities

  1. This section provides responsibilities for:

    1. Employees

    2. First-level managers

    3. Second-level managers

    4. Business units

    5. HCO

    6. Deputy Commissioners

    7. CFO and deputy CFO

    8. Associate CFO (ACFO) for Financial Management

    9. Travel Management

    10. Travel Policy and Review

    11. Travel Services

Employees
  1. Employees are responsible for:

    1. Tracking their gainsharing savings during the fiscal year.

    2. Preparing and submitting completed Form 13631-A, IRS Travel Savings, with supporting documentation, including travel vouchers and receipts, to their manager.

    3. Providing proof that the government travel card was used for payment.

    4. Providing proof of savings claimed for exchanging frequent traveler benefits for a free common carrier ticket or lodging, such as the common carrier or lodging invoice.

    5. Providing proof of savings for lodging, such as the lodging invoice that displays the method of payment used.

    6. Adhering to all travel guidelines in IRM 1.32.11, Official IRS City-to-City Travel Guide, in order to qualify for a gainsharing award.

    7. Paying any fees charged to participate in frequent travel programs with personal funds.

First-Level Managers
  1. First-level managers are responsible for:

    1. Serving as the recommending officials.

    2. Reviewing Form 13631-A, IRS Travel Savings, and applicable travel vouchers and related receipts.

    3. Ensuring the gainsharing award is processed in accordance with applicable award processing requirements contained in this IRM and with business unit award processing requirements.

    4. Recommending a gainsharing award by signing and dating Form 13631-A, IRS Travel Savings.

Second-Level Managers
  1. Second-level managers are responsible for:

    1. Serving as the approving officials.

    2. Reviewing Form 13631-A, IRS Travel Savings, and applicable travel vouchers and related receipts.

    3. Ensuring the gainsharing award is processed in accordance with applicable award processing requirements contained in this IRM and with business unit award processing requirements.

    4. Approving a gainsharing award by signing and dating Form 13631-A, IRS Travel Savings.

Business Units
  1. Business units are responsible for:

    1. Establishing and maintaining a centralized repository for all gainsharing records to include Form 13631-A, IRS Travel Savings, and other supporting documentation. Gainsharing records must be kept in a centralized location for two years, following the General Records Schedule (GRS) 2.2, Employee Management Records. The GRS 2.2 schedule can be found at: http://www.archives.gov/records-mgmt/grs/.

    2. Maintaining copies of approved travel authorizations and supporting documentation for manual vouchers for six years in compliance with GRS 1.1, item 010 Financial Management and Reporting Records, for records retention authorized disposition. The GRS 1.1 schedule can be found at: http://www.archives.gov/records-mgmt/grs/.

    3. Ensuring gainsharing awards are processed correctly in HR Connect.

    4. Ensuring funds are available to pay for gainsharing awards.

    5. Entering an estimate of gainsharing expenditures at year-end into the financial system.

    6. Ensuring an award is coded to the correct fiscal year and accounting codes.

    7. Establishing internal procedures for authorization and approval processes, and the signed original Form 13631-A, IRS Travel Savings.

HCO
  1. HCO is responsible for:

    1. Conducting misconduct and tax compliance screenings.

    2. Processing gainsharing awards submitted in HR Connect.

    3. Correcting any gainsharing awards that fail to process in HR Connect.

    4. Generating the Standard Form 50, Notification of Personnel Action, indicating the award amount.

Deputy Commissioners
  1. Deputy Commissioners are responsible for serving as the approving official for all Senior Executive Service (SES) gainsharing awards. The Deputy Commissioner approves the gainsharing awards by signing and dating Form 13631-A, IRS Travel Savings.

CFO and Deputy CFO
  1. The CFO and the deputy CFO are responsible for managing the Gainsharing Travel Savings Program.

Associate CFO for Financial Management
  1. The ACFO for Financial Management is responsible for establishing, maintaining and ensuring compliance with travel policy and procedures for internal accounting operations and financial reporting related to the IRS Gainsharing Travel Savings Program.

Travel Management
  1. The director, Travel Management, is responsible for:

    1. Developing and issuing policy for the IRS Gainsharing Travel Savings Program.

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

    3. Overseeing the gainsharing process and validating the program.

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

    1. Providing guidance on the IRS Gainsharing Travel Savings Program.

    2. Educating customers on travel policy, FTR, travel procedures and the gainsharing program.

    3. Authoring IRM 1.32.14, Servicewide Travel Policies and Procedures,Gainsharing Travel Savings Program and travel guidance.

    4. Developing travel communications to educate travelers on the gainsharing program.

    5. Reviewing gainsharing requests for accuracy prior to final approval.

    6. Reviewing the monthly gainsharing awards report and ensuring all awards were reviewed by Travel Policy and Review.

Travel Services
  1. Travel Services is responsible for providing help desk services for users and authorizing officials.

Program Management and Review

  1. Internal controls are established to ensure the use of the IRS Gainsharing Travel Savings Program is managed effectively.

  2. Program reports: Travel Policy and Review uses reports obtained from the Integrated Financial System (IFS) to verify gainsharing award payments. Reports are pulled monthly and all gainsharing awards paid are reviewed to verify program requirements were met.

  3. Program effectiveness: Throughout the year, program effectiveness is measured through several reviews. These reviews include, but are not limited to, the following:

    1. 100% review of all Forms 13631-A, IRS Travel Savings, for accuracy and compliance with this IRM and the FTR.

    2. 100% verification of all gainsharing awards paid to ensure accuracy and compliance with this IRM and the FTR.

  4. If the business units and Travel Policy and Review determine the gainsharing requests are not accurate and compliant, the requests will be disapproved.

Program Controls

  1. Several program controls are in place to ensure compliance with this IRM. They include, but are not limited to, the controls listed below:

    Control Control Method
    Delegation of Authority Authority to approve gainsharing awards is delegated to the appropriate level in the business units and is documented.
    Separation of Duties Separate roles are established for travelers, reviewers and approvers.
    Compliance Reviews Travel Policy and Review conducts reviews of all awards and supporting documentation.
    HCO completes a misconduct and federal tax compliance screening prior to initiating a travel gainsharing award.
    Documentation Reviews Travel Policy and Review conducts reviews of all supporting documentation before award is paid.
    Funding Approvals Based on delegation of authority, the appropriate business unit contact will review and approve the award and ensure funds are available before a gainsharing award is processed.
    Quality Reviews Travel Policy and Review conducts post payment audits monthly.

Terms/Definitions

  1. In this IRM, the terms below have the following meanings:

    1. 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.

    2. Common carrier - Airline, bus or rail transportation.

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

    4. 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.

    5. Frequent traveler benefits - Miles or points accumulated using common carrier/hotel rewards programs that result in free common carrier tickets or hotel stays.

    6. FedRooms - A GSA program that provides a list of hotels that have agreed to provide lodging at rates equal to or less than the per diem rate for a given locality.

    7. Government travel card - A credit card used to pay for authorized official IRS travel and allowable travel related expenses. Each travel card reflects an individual billed account established in the travel cardholder’s name. The term individually billed account (IBA) is synonymous with travel card, credit card and government-issued travel card.

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

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

Acronyms

  1. (1) The following chart contains acronyms that are used throughout this IRM:

    Acronyms Descriptions
    FTR Federal Travel Regulation
    FEMA Federal Emergency Management Agency
    FICA Federal Insurance Contribution Act
    GRS General Records Schedule
    GSA General Services Administration
    NBU Non-Bargaining Unit
    OCONUS Outside the Continental United States
    PAR Personnel Action Request
    TDY Temporary Duty
    TMC Travel Management Center

Related Resources

  1. IRM 1.32.11, City-to-City Travel Guide

  2. IRM 1.33.4, Financial Operating Guidelines

  3. IRM 6.451.1, Employee Performance and Utilization-Awards and Recognition, Policies, Authorities, Categories, and Approvals

  4. 41 CFR Chapters 300-304, Federal Travel Regulation

  5. General Records Schedule (GRS) 2.2, item Employee Management Records, for information on retaining receipts for two years in compliance with records retention authorized disposition. http://www.archives.gov/records-mgmt/grs/.

  6. GRS 1.1, item Financial Management and Reporting Records, for information on retaining copies of approved travel authorizations and supporting documentation for manual vouchers for six years in compliance with records retention authorized disposition. http://www.archives.gov/records-mgmt/grs/.

General Rules

  1. An employee may claim savings that are realized from staying in less expensive lodging and/or using frequent traveler benefits to purchase common carrier tickets or lodging for official travel. All city-to-city travel outside of the commuting area with lodging expenses, foreign and domestic, are covered under this program. Relocation travel expenses are not eligible for this program.

  2. IRS employees are eligible to participate in the gainsharing program when they qualify to receive an award of at least $100, before taxes. For example, an employee who saves a combined total of $200 in lodging and airline tickets during the fiscal year is eligible to share 50% of the savings with the IRS. Total Savings = $200 x 50%= $100. The minimum cumulative award that can be paid for a fiscal year is $100.

  3. Federal, state and local income taxes, and FICA tax will be withheld from the award.

  4. An employee accumulates travel savings over a fiscal year period and documents the savings by utilizing Form 13631-A, IRS Travel Savings.

  5. An employee must submit Form 13631-A, IRS Travel Savings, with supporting documentation, to his or her manager no later than December 31 for the immediately preceding fiscal year.

    1. The first-level manager reviews Form 13631-A, IRS Travel Savings, with supporting documentation, submitted by the employee and approves or disapproves the request.

    2. If approved, the second-level manager signs and dates Form 13631-A, IRS Travel Savings, and forwards this with the supporting documentation to Travel Policy and Review no later than March 31 for the immediately preceding fiscal year.

    3. Travel Policy and Review reviews Form 13631-A, IRS Travel Savings, with supporting documentation, submitted by the second-level manager and approves or disapproves the request, and forwards to the business unit contact within 60 days of receipt of all required forms and documentation.

  6. Claims for fiscal year gainsharing savings expire on September 30 of the subsequent year. No submissions for a gainsharing award will be accepted from employees after the deadline.

  7. An employee can only submit one request for a gainsharing program award for a fiscal year.

  8. A gainsharing award may be withheld if deemed necessary to protect IRS’s integrity.

  9. Federal employees are required to stay in a fire-safe facility when commercial lodging is needed. Alternative home-sharing rentals may not meet the fire-safe requirements and should not be used. For a Non-Bargaining Unit (NBU) employee to use a home-sharing rental, an exception must be approved in advance by the ACFO for Financial Management and the approval must be uploaded into ConcurGov. Exception requests should be submitted in writing by the business unit head of office no later than 14 days prior to the start date of the travel and should detail the reasons why non-conventional lodging is needed. The request must also include documentation showing that the home-sharing rental meets the Hotel and Motel Fire Safety Act and FEMA requirements. The written request and all supporting documentation must be submitted to the *CFO-FM-Travel Policy & Review mailbox. To be eligible for gainsharing, home-sharing rentals must be approved in advance.

  10. A centralized repository for all gainsharing records to include Forms 13631-A, IRS Travel Savings, and other supporting documentation must be established and maintained. Gainsharing records must be kept in a centralized location for two years, following the GRS 2.2 Employee Management Records schedule. The GRS 2.2 schedule can be found at: http://www.archives.gov/records-mgmt/grs/.

  11. Copies of approved travel authorizations and supporting documentation for manual vouchers must be maintained for six years in compliance with GRS 1.1, item 010 Financial Management and Reporting Records, records retention authorized disposition. The GRS 2.2 schedule can be found at: http://www.archives.gov/records-mgmt/grs/.

Common Carrier Savings

  1. An employee who obtains a free ticket using frequent traveler benefits earned on either official or personal travel is eligible for a gainsharing travel savings award.

  2. Savings on airfare costs are measured by the contract city-pair fare in effect at the time of the flight, plus the applicable Travel Management Center (TMC) fee. If there is no contract city-pair fare, the employee must use the lowest available non-restricted fully refundable coach class fare, plus applicable TMC fee, as the basis for determining travel savings.

  3. To determine savings, the employee must compare the city-pair fare with the cost of the actual airfare paid.

  4. Acceptable documentation to support savings realized includes any of the following:

    1. TMC itinerary showing what the travel would have cost on a common carrier.

    2. A screen print from the e-travel system showing the selected flight information for the scheduled flight.

    3. The ticketed invoice showing the frequent traveler benefits redeemed and trade-in value of the government airfare.

    4. A screen print of the city-pair fare for the contract carrier for both the origin and destination cities of the travel period.

Lodging Savings

  1. An employee who incurs lodging expenses at a daily rate that is less than the maximum lodging locality rate may be eligible to receive a gainsharing award for lodging savings. Maximum lodging rates can be found at: www.gsa.gov/portal/category/21287.

  2. An employee may claim savings that are realized from using frequent traveler benefits to purchase lodging for official travel. All city-to-city travel with lodging expenses, foreign and domestic, are covered under this program. Relocation travel expenses are not eligible for this program.

  3. Eligible lodging savings must be the result of:

    1. Securing conventional or non-conventional lodging, resulting in zero or a lower than GSA per diem rate for the TDY location.

    2. Sharing a room with another government traveler, where each traveler saves one half of the single lodging rate every day. Each employee should request a separate lodging receipt. However, if the employees are unable to obtain separate receipts, the employees need to determine the daily rate and divide the total lodging costs by the number of employees and the number of nights to arrive at a daily rate for each employee.

    3. Staying with family, friends or associates and incurring no lodging costs. Lodging costs must not be claimed on the travel voucher.

  4. The employee must charge lodging expenses to a government travel card to be eligible for gainsharing, unless the vendor does not accept the credit card for payment.

  5. If the lodging vendor does not accept a government travel card in payment for lodging expenses, the employee may use personal funds. In order to be eligible for a gainsharing award when personal funds are used, an employee must provide a letter from the lodging vendor on company letterhead that clearly indicates the vendor does not accept the government travel card as payment for lodging expenses.

  6. Employees should use tax-exempt certificates for lodging taxes, when applicable. Taxes on lodging are not considered in determining lodging savings.

Excess Transportation and Miscellaneous Costs

  1. An employee must take into consideration whether any additional transportation or miscellaneous costs will be incurred when seeking lodging savings for gainsharing eligibility.

  2. An employee who incurs additional transportation expenses must deduct those expenses from the lodging savings. Examples of excess transportation costs include, but are not limited to:

    1. Renting a vehicle for personal convenience at a TDY site to travel to and from a place of free or reduced lodging.

    2. Driving a privately- owned vehicle (POV) more miles than would normally be traveled to or from the TDY site to obtain free or reduced lodging.

    3. Incurring taxi or other public transportation fares that would not normally be incurred to obtain free or reduced lodging.

  3. Examples include:

    1. An employee could stay at a hotel near the TDY location and incur no transportation expenses between the hotel and the TDY location. Instead, the employee chooses to stay farther away, at a less expensive hotel and, as a result, incurs extra transportation costs each way. The extra costs may be rental car fees, mileage, parking or the cost of public transportation that would not have been incurred if the employee stayed at a hotel near the TDY location. The excess costs of the transportation must be deducted from the amount of the lodging savings.

    2. An employee’s TDY location is New Carrollton, Maryland, for four nights. The lodging per diem rate per night is $256, totaling $1,024 for four nights. If the employee stays at a hotel in New Carrollton, the employee would incur no transportation expenses between the hotel and the New Carrollton office building. Instead, the employee chooses to stay farther away in Greenbelt, Maryland, with relatives, and, as a result, incurs daily extra transportation costs of $24 for Uber rides, totaling $72 for the week. The total lodging savings for the trip is $1,024. The excess $72 of transportation costs must be deducted from the amount of the lodging savings. The employee would be entitled to $440. Total Savings equals $1,024 x 50% = $512 - $72 = $440.

Travel Ineligible for Gainsharing

  1. The following activities are examples of travel ineligible for the Gainsharing Travel Savings Program:

    1. Relocation travel.

    2. Weekend travel to an alternate location, instead of returning to the residence/official duty station or staying at the TDY location.

    3. Lodging savings incurred due to an authorized or voluntary weekend return to the employee’s residence or POD.

    4. Travel paid by another government agency.

    5. Travel paid with personal credit card or funds, even if the employee has an approved exemption from the use of the travel card.

    6. Choosing an airport that has a lower city-pair contract rate. The only air travel savings that qualify are from using frequent traveler benefits to purchase a coach class ticket.

    7. Departing a TDY early to save a night of lodging does not constitute lodging savings.

    8. Having someone drive the employee to the airport instead of driving and parking at the airport. Parking savings are not eligible for gainsharing.

    9. Using an alternate mode of transportation instead of the appropriate common carrier to a destination.

    10. Lodging that was prepaid, contracted or prearranged through the IRS or the hotel, except if the savings resulted from shared accommodations.

    11. Lodging under FedRooms, unless the accommodations are shared with another government employee on travel.

    12. Military base housing or military lodging, which are federally funded.

    13. Lodging costs incurred on personal time, such as annual leave during official travel, or any other type of personal preference travel used in conjunction with official travel.

    14. Lodging costs paid with a personal credit card or funds, except as provided in IRM 1.32.14.2.2 (4) Lodging Savings.

    15. Lodging that does not meet the requirements of the Hotel and Motel Fire Safety Act of 1990. A list of lodging facilities that meet the requirements can be found at: Hotel and Motel Fire Safety.

    16. For NBU employees, alternative home-sharing rentals, such as Airbnb and HomeAway, that were not approved in advance by the ACFO for Financial Management.

    17. Lodging expenses for staying at your personally-owned residence, recreational vehicle or campers at the TDY location.

Gainsharing Award Process

  1. The employee:

    1. Accumulates eligible travel savings, incurred during a fiscal year, on Form 13631-A, IRS Travel Savings. Only one request may be submitted each fiscal year.

    2. Signs and dates the form supporting the qualifying savings.

    3. Submits the completed forms with travel vouchers and receipts to the first-level manager.

  2. The first-level manager:

    1. Reviews the vouchers, receipts, and recorded savings on Form 13631-A, IRS Travel Savings.

    2. Signs and dates the Form 13631-A, IRS Travel Savings, as the recommending official.

    3. Forward the vouchers, receipts, and recorded savings on Form 13631-A, IRS Travel Savings, to the second-level manager.

  3. The second-level manager:

    1. Reviews the vouchers, receipts, and recorded savings on Form 13631-A, IRS Travel Savings.

    2. Approves by signing and dating Form 13631-A, IRS Travel Savings, as the approving official.

    3. Forwards the documentation to Travel Policy and Review at CFO.FM.Travel.Policy.Review@irs.gov.

  4. Travel Policy and Review:

    1. Reviews the vouchers, receipts, and recorded savings on Form 13631-A, IRS Travel Savings.

    2. Signs and dates the Form 13631-A, IRS Travel Savings, as the Travel Management reviewing official.

    3. Forwards the documentation to the business unit contact.

  5. Business unit contact:

    1. Reviews the vouchers, receipts, and recorded savings on Form 13631-A, IRS Travel Savings.

    2. Requests misconduct and tax compliance screening from HCO.

  6. HCO:

    1. Completes misconduct and tax compliance screening.

    2. Forwards result to the business unit point of contact.

  7. The business unit inputs the Personnel Action Request (PAR) action into HR Connect. Based on internal procedures, and in accordance with GRS 2.2, Employee Management Records, the employee's business unit retains for two years the originals or copies of:

    1. Form 13631-A, IRS Travel Savings

    2. Related travel vouchers and supporting documentation

    3. Form 9127, Recommendation for Recognition

    4. HR Connect PAR action

  8. Based on internal procedures, and in accordance with GRS 1.1, Financial Management and Reporting, the employee’s business unit retains copies of approved travel authorizations and supporting documentation for manual vouchers for six years.

Taxes

  1. The IRS withholds appropriate federal, state, and local income taxes, and FICA tax and other applicable deductions from the award amount.

  2. The employee receives a Standard Form 50, Notification of Personnel Action, indicating the award amount.

  3. The award amount will be included in the employee’s Form W-2, Wage and Tax Statement.