1.32.11. IRS City-to-City Travel Guide

(1) The General Services Administration (GSA) is responsible for establishing governmentwide temporary duty travel (TDY) 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 and relocation are covered in IRM 1.32.1, IRS Local Travel Guide and IRM 1.32.12, IRS Relocation Travel Guide. In 2010, GSA amended the FTR to clarify that it covers only temporary duty travel, not local travel.

(1) 5 U.S. Code Section 5707, Regulations and Reports

(2) 5 U.S. Code Section 5738, Regulations

(3) 31 U.S. Code Section 901, Establishment of agency Chief Financial Officers

(4) 31 U.S. Code 902, Authority and Functions of agency Chief Financial Officers

(5) 31 U.S. Code Section 903, Establishment of agency Deputy Chief Financial Officers

(6) 31 U.S. Code Section 3711, Collection and Compromise

(7) 31 U.S. Code Section 3726, Payment for Transportation

(8) 49 U.S. Code Section 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 U.S. Code Section 4101, Definitions

(1) This section provides responsibilities for the following:

1. Approving Officials

2. Employees

3. Commissioner

4. CFO and Deputy CFO

5. Senior Associate CFO Financial Management

6. Travel Management

7. Travel Policy and Review

8. Travel Services

9. Travel Operations

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

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

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

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

(2) The following terms and definitions apply to this program:

1. Accounting Label -- The short name for the IRS’s ETS 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 -- For per diem purposes only, is defined as 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 ETS 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. Digital Signature -- An electronic "signature" used to indicate that an individual has certified or approved the information on the document.

14. 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.

15. Employee -- An individual serving in the IRS in the usually accepted employer-employee relationship. Under limited circumstances and authority, employee also refers to individuals employed as experts or consultants paid on a daily when-actually-employed (WAE) basis or serve without pay or are paid $1 a year. Such persons are not considered to have a ‘‘permanent duty station” or “official assigned duty station”: within the general meaning of that term, but they are entitled to travel and transportation expenses while away from their homes or regular places of business.

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 fuel/oils, for which the contractor bills the employee.

22. Government Owned Vehicle (GOV) -- 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. Examples: Car2Go, Lime or Bird.

25. Invitational traveler -- Travel performed by non-Federal Government employees, including contractors, who are acting in a capacity directly related to official activities of the IRS. Reimbursement for travel by non-Federal Government employees is subject to the same regulations as travel by IRS employees.

26. 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.

27. Local travel -- Travel within a 50-mile radius of the employee’s officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

28. 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.

29. Non-conventional lodging -- Any lodging that is not a traditional hotel/motel type facility which includes but is not limited to home-sharing rentals, Vacation Rental By Owner (VRBO), Airbnb, long term apartment, condominium, private home or recreational vehicle (RV).

30. Official station -- An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. 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 are based is considered the regular place of work.

31. Official assigned duty station/Post of Duty (POD) -- the specific building address of record the employee is permanently assigned.

32. 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 fire extinguishers 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, staff on ships and transportation to/from meals.
    
    
    

33. Pre-trip vouchers -- A pre-trip voucher is used to obtain reimbursement for common carrier fare charges and CGE fees ONLY (when incurred far in advance of a scheduled trip departure).

34. 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.

35. 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.

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

37. 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 (a flat rate from downtown to a common carrier terminal).

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

39. Texting or text messaging -- Reading from or entering data into any handheld or other electronic device.

40. 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. Examples: Uber and Lyft.

41. 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.

42. Travel Cost Comparison worksheet -- The form(s) 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, when employee voluntarily returns home during a TDY assignment, when an employee travels indirectly to or from a TDY location and when using a POV as the method of transportation.

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

44. 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.

(1) The following acronyms apply to this program:

(1) IRM 1.32.4, Government Travel Card Program, 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) GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, for information on approving official retaining receipts for six years in compliance with records retention authorized disposition

(4) See IRM 1.32.11.13, 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

(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.

(3) Transportation method must be authorized based on the most advantageous method of transportation by order of precedence:

1. Common carrier - travel by common carrier is presumed to be the most advantageous method of transportation and must be used when reasonably available.

2. Government owned vehicle (GOV) - when your agency determines that your travel must be performed by automobile, a GOV is presumed to be the most advantageous method of transportation.

3. Rental car - if no GOV is available, but your agency has determined that travel must be performed by automobile, then a rental car should be authorized.

4. Privately owned vehicle - POV should be determined to be the most advantageous method of transportation only after your agency evaluates the use of a common carrier, a GOV and a rental car.

(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

(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 1.32.11.6, 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 50 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 1.32.11.5.2 (5), Per Diem Expenses, are met. Reimbursement of per diem expenses (lodging and/or M&IE) incurred within the commuting area is considered taxable income. See IRM 1.32.11.6, Taxable Travel Reimbursement.

(5) The following circumstances may justify an exception to IRM 1.32.11.5.2(4) required distance traveled when TDY travel performed is less than 50 miles but at least 30 miles from both the residence and official assigned duty station:

1. Severe conditions (for example, weather or excess travel delays) exist that may endanger the health and safety of an employee.

2. The employee is attending training or a conference.

(6) Approval to receive per diem in the local commuting area is required and must be submitted to the Travel Management director, for approval at: CFO.FM.Travel.Policy.Review@irs.gov. The approved request only provides authorization to claim the per diem and does not remove the tax liability for the traveler.

(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 must use ETS or the TMC 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. Fedrooms rates should be used when available.

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

(4) 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.

(5) The IRS may reimburse employees for internet access on a common carrier, 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 a hot spot. Reimbursement will be limited to the internet access fee charged by the airline and must be paid with the GOVCC.

(6) The IRS may reimburse expenses incurred for laundry, dry 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 and must attach receipts regardless of the amount. If a coin operated laundry facility is used, employees must notate in comments coin operated laundry facility used. 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.

(7) Transaction fees plus cash advance fees up to 2.5% for obtaining a cash advance on the travel card.

(8) Miscellaneous and emergency expenses may be claimed when employee provides a detailed explanation and a receipt is required regardless of the dollar amount.

1. Baggage fees (for IRS equipment ONLY - personal baggage fees should be claimed under the expense baggage fees IRM 1.32.11).

2. Cash conversion expenses

3. Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access), should be claimed under correct expense type. GOVCC should be used and receipt is required regardless of dollar amount

4. Seat selection (approval by CFO via Form 15299, Travel Approval Request, required due to reasonable accommodation or medical documentation)

5. Travelers check fees

6. Telephone/Telegraph expenses (if directly related to training travel or an emergency)

7. Personal protective equipment (PPE), not to exceed $20, and/or COVID-19 testing when required for official travel during a period of restricted travel due to a pandemic or other National health crisis. Employees may only claim if PPE is not provided by POD, does not already have readily available and if testing is not covered by health insurance (cost of an office visit is not reimbursable, only the cost of a test required for travel, if not covered). PPE is limited to a plain cloth face covering (non-medical grade), hand sanitizer and, if available, disinfecting wipes.

8. Other expenses approved by CFO with instructions to claim as an emergency expense.

(1) This section provides the guidance and instructions supplementing FTR Chapter 301, Subchapter B, Parts 301-13, 301-30, 301-31 and Subchapter D, 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

(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 containing 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 1.32.11.5.5(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, Authorization for Official Travel, and 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 (a rest stop or rest period is defined as full night of sleep of eight hours or more) en route or at the temporary duty destination negates the use of business-class travel. Engaging in only routine work (i.e., email, etc.) prior to a rest period is not sufficient to justify premium class. 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(4) - (10), 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 in excess of 14 hours including stopovers or change of planes. 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) When the origin and/or destination is OCONUS and scheduled flight time, including stopovers or change of planes is in excess of 8 hours and premium economy seating may be authorized by the CFO for Financial Management, no rest period may be authorized if other than coach class is approved.

(13) In limited circumstances (e.g., no available flights) a rest period of more than 24 hours may be authorized.

(14) Employees whose travel includes a non-US flag carrier transportation on a common carrier that does not meet the Fly America Act (49 U.S.C. 40188) requirements or have an Open Skies Agreement, must receive prior approval from Director of Travel Management before traveling. Employees must complete Form 15402, Justification Certificate for Use of a Foreign-Flag Carrier or Vessel, and submit prior to travel to the *CFO.FM.Travel.Policy.Review@irs.gov mailbox for review and submission for approval.

(15) Employees may accept meals from foreign governments or entities without reducing the per diem.

(16) Employees must calculate lodging per day based on the conversion rate.

(17) Employees with foreign travel that crosses the international date line, if travel is entered correctly in ETS it will correctly calculate the authorized per diem entitlements. Employees should not manually try to change per diem entitlements.

(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.

(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 1.32.11.5.4.1, Travel of an Employee with Special Needs.

(6) The IRS funding for non-IRS award ceremonies is limited to the award recipient and their 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 requests the traveler’s original or electronic signature on the authorization. The invitational traveler must submit an approved Form 13635, Manual Travel Authorization, before travel begins.

(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 Travel Operations 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 EFT Payment for Individuals form. A business unit can obtain a copy of the form from the IRS Source, Employee Resources, Travel, Travel Policy and Forms.
The traveler must mail the form along to:

(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 15342, Travel Voucher, for their 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 the business unit coordinator submitting the approved Form 15342, Travel Voucher, required receipts, and Form SF1199-A, Direct Deposit Sign-up Form, to Travel Operations. Efax to 855-787-4375, email to *CFO BFC Travel Authorizations and Accounting Codes, or mail to:.

(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.

(2) In accordance with IRS reporting requirements, all travelers attending an event, conference or training as defined in TD 12-70 must use the correct Internal Order Code (IOC) for tracking and reporting purposes and must attach reporting instructions to voucher.

(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.

(1) LTTT 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) Executives are not to be in travel status for more than 75 nights to a single location in any fiscal year without the appropriate approval. 

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

(3) 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@irs.gov for assistance and further guidance in preparing the business case.

(4) 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 should also be sent to the CFO at cfo.fm.travel.policy.review@irs.gov.

(5) 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.

(6) Employees who are in a LTTT assignment incur liabilities for the applicable Medicare withholding and social security withholding 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. Energy Policy Act of 1992, Public Law 102-486, and Revenue Rulings 93-86 require the IRS to tax long-term travel.

(7) The IRS will process 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 after travel reimbursements are made. ETTRA policy does not allow reimbursement of Medicare and FICA.

(8) When a travel voucher claiming LTTT expenses is paid to the employee, federal, state, Medicare and Social Security taxes are withheld from the reimbursement. A Withholding Tax Allowance (WTA) is paid to reimburse the employee the federal, state and local 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.)

(9) The LTTT reimbursement is considered wages and taxable for federal, state, Medicare and social security tax purposes. 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 voucher reflects a state withholding, the employee should complete an OSGetServices ticket immediately.

(10) If employees reach the maximum Social Security withholding amount of taxable earnings for the year, Travel Operations has a procedure in place to reimburse employees any over-withholding of Social Security taxes on LTTT payments. Each year, Travel Operations 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 on domestic LTTT must enter the information in ETS. 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.

(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 GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, 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 15342, Travel Voucher, then the Form 12654 should be submitted to Travel Operations 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).

(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 incorrectly classified travel vouchers. All vouchers with expenses that should have been charged under purpose code "L" for LTTT expenses will require manual intervention by Travel Operations. If travelers did not classify their vouchers properly, they should submit a statement to cfo.fm.travel.policy.review@irs.gov giving an accounting of the LTTT transaction. Travel Policy and Review will instruct Travel Operations to reclassify the specific vouchers and amounts to taxable or non-taxable. Long-term travel is considered income under the Internal Revenue Code. Also, not classifying LTTT accurately violates established tax reporting requirements.

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

(2) The 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 substantially 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) 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.

(4) 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 Travel Operations to consider the request, they must show just cause, such as approval of extension to file their current year federal tax return.

(1) Employees must use ETS for transportation (air/rail), car rental and hotel reservations.

(2) If an employee fails to use ETS or TMC, the employee will become responsible for any additional costs such as outside vendors’ transaction fees, electronic ticketing fees, delivery fees or cancellation fees. Request to claim any travel expenses incurred by arranging travel outside of the ETS or TMC (including nightly lodging rate), requires approval from the director of Travel Management. Employees must submit Form 15299, Travel Approval Request, to the cfo.fm.travel.policy.review@irs.gov before claiming the expense. 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. An audit may result in referral to Labor/Employee Relations and Negotiations for further determination of disciplinary action for failure to comply with official travel policy.

(3) TMC 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 for remote locations (a higher fee is charged at the time of authorization approved or on day of arrival if reservation is not canceled timely).

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

6. Unable to find a hotel at or below per diem in ETS for the specific TDY location.

(5) Employees should always check to see if there is a tax exemption form available for the TDY location they are traveling to that would allow an exemption for the lodging taxes. Employees must pay for their lodging with their government travel card to qualify for lodging tax exemption. Employees may need to fill out a lodging tax exemption form and present it at check-in. The lodging tax exemption forms can be found on the Traveler’s Toolkit.

(6) The employee may reserve a room by contacting the hotel directly if:

1. Attending a conference, training or meeting where a block of rooms have been procured or arranged for participants and they have been instructed to call the lodging facility directly to book one of the rooms within the block; or

2. Booking non-conventional lodging for an extended TDY of 30 days or more (See IRM 1.32.11.7.1(7)(a)); or

3. OCONUS travel and reservations have been booked by the Department of State or US Consulate for the safety of the employee.

   Note: Employee must provide documentation of the block of rooms, approval of non-conventional lodging or supporting documentation of booking completed by Department of State or US Consulate.

(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) and the TDY assignment is for 30 days or more. 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. See IRM 1.32.11.1.6(ac), Terms/Definitions, for definition of non-conventional lodging.

1. Employees are required to stay in a fire-safe facility when commercial lodging is not available. Some home-sharing rentals may not meet the fire-safe requirements and cannot be used. For an employee to use a home-sharing rental, an exception must be approved in advance by the Senior Associate CFO 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 and include evidence that traditional hotels were not available. They must also include documentation showing that the home-sharing rental meets the Hotel and Motel Fire Safety Act and Federal Emergency Management Agency (FEMA)( https://apps.usfa.fema.gov/hotel/) requirements. The written request and all supporting documentation must be submitted to the cfo.fm.travel.policy.review@irs.gov. To be eligible for gainsharing, home-sharing rentals must be approved in advance. Non-conventional lodging will not be approved for an employee’s convenience (having family traveling with them).

(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 canceled in ETS. Reservations made by contacting the TMC for agent assistance may be canceled through ETS or by calling the TMC directly. If the reservation has not yet been ticketed or invoiced (car/hotel only), no transaction fee will be incurred. Employees also need to cancel the authorization in ETS.

2. Reservations which have been ticketed cannot be canceled 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 prior to ticketing. Reservations are set up for ticketing 3-4 business days prior to departure or when the manager has approved the authorization in ETS for car/hotel only reservations. 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 Concur Government Edition (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 canceled 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 equal to or less than $100, employees may purchase tickets directly from Amtrak using the government travel card or personal funds. Employees must still enter their authorization and voucher in ETS. If round-trip Amtrak tickets cost more than $100, employees must use their government travel card and go through the TMC 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 by calling 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 1.32.11.5.5, 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, business-class, and premium economy airfare, foreign travel and use of the CBA.

(19) 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.

(20) 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.

(21) If employees choose to drive rather than fly to the TDY and flying is the authorized, they must complete Form 15278, Travel 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.

(22) Once the travel is completed, employees must update and attach Form 15278, Travel 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.

(23) Employees need to follow the instructions available on the IRS Source website for access to ETS.

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

(25) Employees can find more about ETS by going to the Traveler’s Toolkit.

(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 canceled 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 canceled, 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.

(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. Employees must ensure profile information is correct before booking reservations or creating travel documents.

(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.

(1) If an employee is deemed eligible for a government travel card and is expected to travel, the card must be issued within 45 days of reporting for duty. Travel cards should be activated upon receipt.

(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 fuel/oil and baggage expenses.

(3) Employees who are not eligible to receive a government travel card, 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 standard monthly card limit of $5,000, a merchant category code template for official travel expenses, and Automated Teller Machine (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, Government Travel Card Program.

(5) New employees are exempt until they obtain the government travel card. New employees who will travel are expected to obtain and activate a travel card as soon as it is received.

(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, unless consumed with a meal and no separate charge is made

5. Office supplies

6. Gifts/souvenirs

7. Long distance calls (except for calls billed to the hotel room), unless work related or an emergency

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 canceled government travel cards.

(8) Employees seeking an exemption from use of the government travel card must prepare a memorandum through their manager 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 Director, Resource Solutions, in LB&I may grant exemptions for international travel on a case-by-case basis.

3. The Director, Travel Management, has the authority for all other reasons.

(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/Employee Relations and Negotiations for advice and assistance regarding disciplinary action.

(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 should 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 per Delegation Order 1-49.

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 debit/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 outside of ETS or the TMC, the reimbursement will be limited to the cost of such transportation using the authorized booking method. Employees must submit a Travel Approval Request to the cfo.fm.travel.policy.review@irs.gov mailbox before claiming this expense.

(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 Travel Operations. 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 1.32.11.7.4(7) an (8), 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 Travel Operations. 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 2.5% cash advance fee can be claimed as a miscellaneous expense.

(5) The ATM cash advance can be used to purchase fuel 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 employee’s travel advance must be liquidated when:

1. Their trip is canceled or postponed.

2. Their travel authorization expires.

(9) If the employee’s trip is canceled, 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
ATTN: Debt Collection Unit
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
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 canceled, 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 Travel Operations 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 Form 15342, 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.

(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 5, 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 canceled. 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 5 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 fees.

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. 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 Form 15342, 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 - to include itemized hotel receipt and DTI invoice indicating CGE reservations fees and form of payment

2. Airfare - DTI invoice indicating airfare, CGE reservation fees and form of payment

3. Approval for actual expenses - first-level executive (if applicable)

4. Bus fare (en route to and from the TDY location) - DTI invoice indicating fare, CGE reservation fees and form of payment

5. Rail fare (en route to and from the TDY location) - DTI invoice indicating fare, CGE reservation fees and form of payment

6. Rental car expenses including fuel/oil expenses regardless of dollar amount - to include rental car receipt, DTI invoice indicating CGE reservation fees and form of payment; along with any fuel/oil receipts

7. Parking receipts in excess of $25, to include cumulative parking (example: daily airport parking of $20 per day for 5 days equals $100, a receipt is required

8. DSL or Wi-Fi regardless of dollar amount

9. Telephone calls

10. Baggage regardless of dollar amount

11. Laundry expenses regardless of dollar amount. If a coin operated laundry facility is used, employees must notate in comments coin operated laundry facility used

12. Individual expenses over $75

13. Investigative expenses regardless of dollar amount should be redacted. If unable to redact, an explanation should be provided. Claims over $300 for a single day must be submitted on a SF1034, Public Voucher for Purchases and Services Other Than Personal. Additional information on Employee Reimbursables is available in IRM 1.35.3.5.2.9.

14. Emergency expenses regardless of dollar amount with detailed description and approval from Travel Management to claim

15. Reporting instructions for training classes

16. Form 15278, Travel Cost Comparison Worksheet, with back up documentation (if applicable)

17. Form 15299, Travel Approval Request (if applicable)

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

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

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

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

22. Documentation of a block of rooms procured or arranged or reservations booked for OCONUS travel by the Department of State or US Consulate

23. Any waivers or exceptions as stated throughout IRM 1.32.11 (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 breakout 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 1.32.11.7.7(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 GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, 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 all required 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 GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, records retention authorized disposition.

(12) When filing a manual travel voucher, employees must provide all required 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. Travelers must provide a detailed description and a receipt for any administrative expense regardless of dollar amount. Claims over $300 for a single day must be submitted on a SF1034, Public Voucher for Purchases. Additional information on Employee Reimbursables is available in IRM 1.35.3.5.2.9. Expenses included are:

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

5. Third-party records

(14) Other non-travel expenses incurred during official travel such as office supplies must be claimed on SF1034, Public Voucher for Purchases, and submitted to Travel Operations 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 Form 15342, Travel Voucher, and sign electronically. 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 by acknowledging that they have read and understand the truth and accuracy statement before signing or approving the voucher.

(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 cfo.fm.travel.policy.review@irs.gov mailbox 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 Travel Management, 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 Form 15342, 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. Email to *CFO BFC Travel Vouchers, or efax to 855-787-437 or mail the supplemental voucher to:
   Internal Revenue Service
   ATTN: Travel Operations
   P.O. Box 9002
   Beckley, WV 25802

(23) If an employee’s challenge of a disallowed claim request for reconsideration is denied by Travel Management, 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 Travel Operations at the following address: Debt Collection Repayment Memo, and make check or money order payable to the IRS and submit it to Travel Operations for the overpaid amount to the following address:
   Internal Revenue Service
   ATTN: Debt Collection Unit
   P.O. Box 9002
   Beckley, WV 25802-9002