What is the purpose of the Guide?

Actual expense-- Payment of authorized actual expenses incurred, up to the limit prescribed by the Administrator of GSA or agency, as appropriate. Entitlement to reimbursement is contingent upon entitlement to per diem, and is subject to the same definitions and rules governing per diem.

Approved accommodation-- Any place of public lodging that is listed on the national master list of approved accommodations. The national master list of all approved accommodations is compiled, periodically updated, and published in the Federal Register by the Federal Emergency Management Agency (FEMA). Additionally, the approved accommodation list is available on the Chief Financial Office (CFO), Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - FEMA.

Approving official-- The management official authorized to approve or disapprove travel authorization and expenditures.

Automated-Teller-Machine (ATM) services-- Government contractor-provided ATM services that allow cash withdrawals from participating ATMs to be charged to a Government contractor-issued charge card.

Common carrier-- Private-sector supplier of air, rail or bus transportation.

Conference-- A meeting, retreat, seminar, symposium or event that involves attendee travel. The term "conference " also applies to training activities that are considered conferences under 5 CFR 410.404.

Constructive Cost-- Calculations that show what the allowable travel costs would have been if the employee had traveled according to the recommended guidelines for official travel. When scheduling travel according to personal preference, rather than as the most advantageous to the Government, travelers will be reimbursed for the amount of the constructive cost of travel or the actual cost, whichever is less.

Continental United States (CONUS)--The 48 contiguous states and the District of Columbia.

Contract carriers-- U.S. certificated air carriers which are under contract with the Government to furnish Federal employees and other persons authorized to travel at Government expense with passenger transportation service. This also includes GSA schedule airline passenger service between selected U.S. cities/airports and between selected U.S. and international cities/airports at reduced fares.

Employee with a disability-- (also see Special needs, IRM 1.32.1.1.2 (37)) An employee who has a disability as defined in a) through c) of this definition and is otherwise generally covered under the Rehabilitation Act of 1973, as amended (29 U.S.C. 701-797b). Individuals who currently engage in the illegal use of drugs are specifically excluded from the definition of a "qualified individual with a disability " when the IRS takes action on the basis of their drug use. Disability, with respect to an employee, means:

Employee with physical or mental impairment:-- means the employee has:

Employee with major life activities-- means employee functions by caring for himself/herself, performs manual tasks such as walking, seeing, hearing, speaking, breathing, learning, and working.

Employee with record of such an impairment-- means the employee has a history of, or has been classified as having, a mental or physical impairment that substantially limits one or more major life activities.

Employee regarded as having such an impairment-- means the employee has:

Family-- (see Immediate family, IRM 1.32.1.1.2(23))

Foreign air carrier-- An air carrier who is not holding a certificate issued by the United States under 49 U.S.C.§ 41102.

Foreign area (see also Non-foreign area)-- Any area, including the Trust Territory of the Pacific Islands, situated both outside CONUS and the non-foreign areas.

Government aircraft-- Any aircraft owned, leased, chartered, or rented and operated by an executive agency.

Government contractor-issued individually billed charge card-- A Government contractor-issued charge card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor bills the employee.

Government-furnished automobile-- An automobile (or light truck, including vans and pickup trucks) that is:

Government-furnished vehicle-- A Government-furnished automobile or Government aircraft.

Head of Office -- Commissioner or designee, Deputy Commissioners, Division Commissioner; Chief; Executive Director; National Taxpayer Advocate; Chief Counsel or equivalent level position.

Immediate family-- Any of the following named members of the employee's household at the time he/she reports for duty at the new permanent duty station or performs other authorized travel involving family members:

Interviewee-- An individual who is being considered for employment by the Service. The individual may currently be a Government employee.

Invitational travel-- Authorized travel of individuals either not employed or employed intermittently in the Government, servicing as consultants or experts and paid on a daily basis and for individuals serving without pay or at $1 a year when they are acting in a capacity that is directly related to, or in connection with, official activities of the Government. Travel allowances authorized for such persons are the same as those normally authorized for employees in connection with official travel.

Local Travel-- Refers to travel within the city limits of the employee's official station. Local travel to business locations within the city limits of the official station to perform official business (e.g., case site, audit site, training , meetings, local conference, CPE and telework) may be reimbursed.

Lodging-plus per diem system-- The method of computing per diem allowances for official travel in which the per diem allowance for each travel day is established on the basis of the actual amount the traveler pays for lodging, plus an allowance for meals and incidental expenses (M&IE), the total of which does not exceed the applicable maximum per diem rate for the location concerned.

Non-foreign area--The States of Alaska and Hawaii, the Commonwealths of Puerto Rico, Guam, and the Northern Mariana Islands, and the territories and possessions of the United States (excludes the Trust Territories of the Pacific Islands).

Official Station, Permanent Duty Station, or Post of Duty-- Refers to a place where an employee is permanently assigned. For official travel purposes, these terms are synonymous. As defined in the Federal Travel Regulation (FTR), the geographic limits of the official station are the corporate limits of the city or town in which the employee is permanently stationed. The FTR further states that if the employee is not stationed in an incorporated city or town, the official station is the reservation, station, or established area, or for large reservations, an established subdivision, having definite boundaries within which the designated permanent official station is located.

Per diem allowance-- The per diem allowance (also referred to as subsistence allowance) is a daily payment for actual expenses for lodging, (excluding taxes), 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, where applicable for:

Permanent residence and home -- The house, apartment, etc., in which an employee lives in the vicinity of the official station from which the employee normally commutes daily to the official station.

Place of public accommodation-- Any inn, hotel, or other establishment within a state that provides lodging to transient guests, excluding:

Privately-owned aircraft-- An aircraft that is owned or leased by an employee for personal use. It is not owned, leased, chartered, or rented by a Government agency, nor is it rented or leased by an employee for use in carrying out official Government business.

Privately-owned automobile-- A car or light truck (including vans and pickup trucks) that is owned or leased for personal use by an individual.

Privately-owned vehicle (POV)-- Any vehicle such as an automobile, motorcycle, aircraft, or boat operated by an individual 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.

Residence/Home -- The house, apartment etc., in which an employee lives in the vicinity of the official station and from which the employee normally commutes daily to at the official station.

Reduced per diem-- The IRS may authorize a reduced per diem rate when there are known reductions in lodging and meal costs or when the traveler's subsistence costs can be determined in advance and are lower than the prescribed per diem rate.

Special conveyance-- Commercially rented or hired vehicles other than a privately-owned vehicle and other than those owned or under contract to the IRS.

Special needs(also see Employee with a disability, IRM 1.32.1.1.2(10)) -- Physical characteristics of a traveler that are not necessarily defined under disability. Such physical characteristics could include, but are not limited to, the weight or height of the traveler.

Subsistence expenses-- Expenses such as:

Temporary duty (TDY) location-- A place, away from an employee's official station, where the employee is authorized to travel.

Temporary duty station -- A place to which an employee is temporarily reassigned most likely to another building/office within the city limits of the official station.

Travel advance-- Prepayment of estimated travel expenses provided to an employee.

Travel authorization-- Documentation to approve permission to travel on official business.

Travel claim (voucher)-- A written request or electronic submission, supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performance of official travel, including permanent change of station (PCS) travel.

Travel Management System (TMS)-- A system to arrange travel services for Federal employees on official travel, including reservation of accommodations and ticketing. A travel management system includes a travel management center, commercial ticket office, electronic travel management system, or other commercial method of arranging travel.

Travel Reimbursement and Accounting System (TRAS) -- The IRS standard travel system. TRAS is used by employees to prepare travel authorizations, advance requests, and claims. TRAS is an automated system that uses electronic signatures and interfaces to the automated accounting system to generate payments to employees.

United States-- The 50 contiguous states, the District of Columbia and the states and areas defined under the term Non-foreign area (IRM 1.32.1.1.2(27)).

What is an "employee" for purpose of official travel allowances?

Who is eligible for official travel allowances?
This Guide covers the following individuals:

What is the general authority to direct travel?
Delegation Order No. 1-30, Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers, as revised, identifies the officials with the delegated authority to direct travel. A copy of Delegation Order No. 1-30 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - Delegation Order.

What is a Travel Authorization?
The travel authorization is a travel document an employee submits to reserve, commit, and obligate funds before his/her trip starts and used to authorize Service personnel, under proper direction, to perform official travel. The travel authorization should be used for all official travel. Travel requiring special authorization is described in IRM 1.32.1.1.4(18).

What is the purpose of the travel authorization process?
The purpose is to:

What are local and general travel authorizations?

When must I enter my travel authorization?
Travel authorization should be entered at least five working days in advance of travel departure and must be approved before you travel.

How soon may I enter my travel authorization?
Travel authorization may be entered in the Travel Reimbursement and Accounting System (TRAS) as early as 60 days before travel.

How must the approving official administer the authorization and payment of travel expenses?
The approving official must limit the authorization and payment of travel expenses to travel that is necessary to accomplish the mission in the most economical and effective manner, in accordance with the policies stated throughout this Guide. Consideration should be given, but not limited, to budget constraints, adherence to travel policies, and reasonableness of expenses. The approving official should always consider alternatives, including teleconferencing, before authorizing travel.

What are the approving official's responsibilities?
The approving official is responsible for:

What travel expenses may the IRS pay?
The IRS may pay only those expenses essential to the transaction of official business, which include:

What are my responsibilities?
You are responsible for:

What standard of care must I use in incurring travel expenses?
You must exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business.

What is the IRS policy on traveling during normal duty hours?
Employees should travel within regularly scheduled work hours whenever possible. Because employees are expected to travel as quickly as they would if traveling on personal business, they may have to travel on non-work days. Regulations governing compensatory time while traveling are issued by Human Resources and can be found in the Time and Leave Handbook.

Who must approve all of my travel expenses?
Approving officials must authorize or approve all travel expenses.

How do I claim travel expenses that are to be charged to a different accounting code other than my business unit?
Each business unit is responsible for providing authorizations and instructions to the traveler containing the correct accounting codes to use when charging travel to a different business unit other than the employee’s business unit.

For what travel expenses am I responsible?
You are responsible for expenses over the reimbursement limits established in this Guide. The IRS will not pay for excess costs resulting from circuitous routes, delays, or luxury accommodations or services unnecessary or unjustified in the performance of official business.

What type of travel arrangements require prior authorization?
Travelers must receive prior authorization for the following:

What is foreign travel?

Is advance approval required for all foreign travel?
Yes. Travelers must clear all business travel to and from points outside the United States and its possessions must be cleared in advance with the Director, International, (U.S. Competent Authority) Large and Mid-Sized Business Division (LMSB).

How do I request authorization for foreign travel?

I am going to Canada, are there different requirements?
When traveling to Canada, you must get prior written approval from the delegated officials in Delegation Order No. 48, Foreign Travel, as revised, except as described in IRM 1.32.1.1.5 (5). A copy of Delegation Order No. 48 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - Delegation Order.

Are there any exceptions to the requirement for authorization to travel to Canada?
Yes. Travel to Canada performed by permanently assigned personnel of contiguous districts does not require the approval of the Director, International, LMSB, when it involves the activities cited below:

What are the contiguous districts?
The contiguous districts are the metropolitan area of:

Do I need a passport to travel to a foreign country on official business?
Yes, except for travel to Canada. Employees traveling to Canada are only required to have proof of U.S. citizenship. However, in view of increased security concerns, frequent travelers to Canada are strongly advised to apply for an official passport.

Do I use a United States official passport or a personal passport?
If you are traveling on official business to foreign countries, you must have a valid United States official passport and may not travel on a personal passport. On rare occasions, safety or other circumstances may dictate the use of a personal passport. However, these circumstances will be evaluated on an individual basis and must be authorized in writing by the Director, International (U.S. Competent Authority) LMSB. If necessary, the IRS will reimburse you for the cost associated with obtaining a personal passport; however, the personal passport then becomes the property of the IRS. You must submit receipts for any reimbursement claim for a personal passport when the amount paid exceeds $75.

What do I do if I don't have a United States official passport?

What do I do with the United States official passport after the trip?
Official passports must be returned within ten days of travel completion to the International Travel Office.

How do I report my expenses from a foreign trip?
You should report your expenditures using Standard Form 1012, Travel Voucher. You must convert the total expenditures from foreign currency into U.S. dollars at the rate(s) in which the foreign money was originally obtained. The rates of conversion and the commissions charged must be shown on your voucher.

How is my per diem calculated when travel is across the international dateline (IDL)?
When travel crosses the IDL, your actual elapsed travel time will be used to compute your per diem entitlement rather than calendar days.

May the IRS authorize a rest period for me while I am traveling?
Yes. The approving official may authorize a rest period not in excess of 24 hours at either an intermediate point or at final destination if:

When a rest period is authorized, the applicable per diem rate is the rate for the rest period location.

May I receive a rest period following annual leave or non-work days?
No. Requests for a rest period immediately preceding or following periods of annual leave or non-work days will be denied.

May I fly premium-class other than first-class in lieu of an authorized rest stop?
Yes. A Deputy Commissioner must authorize use of premium-class other than first-class transportation (business-class).

Do I reduce my per diem for a meal provided by a foreign government or entity?
No. You may accept meals from foreign governments or entities without reducing your per diem. However, if the meal is provided by the United States Government, your per diem is reduced accordingly.

When must I use excess or near-excess foreign currencies owned by the United States to pay travel expenses?
The Travel Reimbursement and Accounting System (TRAS) has information available from the Department of State or Office of Management and Budget (OMB) bulletins when the use of excess or near-excess foreign currency will be required to pay for travel expenses.

What is training travel?
Training travel occurs when the IRS requires you to travel to attend courses or professional meetings which may involve, scientific or professional societies, municipal, state, federal, or international organizations. Also, traveling to attend:

Can I be reimbursed for training travel expenses?
If you are participating in training programs under the Government Employees Training Act (5 U.S.C. § 4101-4118), and you are in a travel status, you will receive reimbursement for transportation and subsistence expenses.

Can I claim the training or conference fee on my travel voucher?
No.

May I receive actual expenses for training travel?
Yes. The IRS may pay all or part of actual subsistence expenses. Approving officials must document the unusual circumstances that indicate that such payment is in the public interest.

What is invitational travel?
Travel performed by non-Federal Government employees who are acting in a capacity directly related to official activities of the IRS.

What are the rules for reimbursement for invitational travelers?
Reimbursement for travel by non-Federal Government employees will be subject to the same regulations as travel by IRS employees. Invitational travelers should use the centrally billed account for the purchase of common carrier tickets but they cannot receive an advance of funds.

What travel expenses will be reimbursed for award recipients?
Travel expenses will be reimbursed for the award recipient and one individual, of the award recipient's choosing, to accompany the award recipient to a major award ceremony, such as a Presidential Award, an annual ceremony of the Service or major organizational component, or a prestigious honorary award sponsored by a non-Governmental organization.

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

What if an award recipient needs special assistance?
In the case of an award recipient needing special assistance, reimbursement may be allowed for an additional individual, in addition to the individual permitted in IRM 1.32.1.1.7.(3).

What is the required authorization for invitational travel?
Form 13635, Manual Travel Authorization.

Who can approve invitational travel?
Officials designated in Delegation Order No. 1-30, Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers, can authorize or approve invitational travel. A copy of Delegation Order No. 1-30 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - Delegation Order.

How are invitational travel expenses claimed?
Reimbursement is claimed on SF 1012, Travel Voucher, with the attached Form 13635, Manual Travel Authorization, and required receipts.

How will invitational travelers receive reimbursement for travel?
Payments are made through an electronic funds transfer (EFT). Travelers must submit a Form SF 1199A, Direct Deposit Sign-Up, by fax to (304) 256-3658, or
Mail to:
Internal Revenue Service
Beckley Finance Center
ATTN: Travel Management Center
PO Box 9002
Beckley, WV 25802-9002

Can the Service grant a waiver of electronic funds transfer for invitational travelers?
Yes, if the IRS does not expect to make more than one payment to the same recipient within a one-year period, i.e., the payment is non-recurring, and the cost of making a payment via EFT exceeds the cost of making the payment by check.

How can a invitational traveler request a waiver of electronic funds transfer?
When the traveler informs the business unit that he/she is unable to accept payment by EFT, the traveler must complete form "Request for Waiver of Electronic Funds Transfer (EFT) Payment for Individuals." The business unit will request that BFC send the traveler the form. The traveler must complete the form and submit it to BFC.

Where do invitational travelers submit a waiver request?
Mail the form to:
Internal Revenue Service
Beckley Finance Center
ATTN: Vendor Code Coordinator
P. O. Box 9002
Beckley, WV. 25802-9002

Am I eligible for payment of transportation expenses?
Yes. You are eligible for payment of transportation expenses if you are performing official travel including local travel.

What expenses are payable as transportation?
Fares, rental fees, mileage payments, and other expenses related to transportation.

How must the approving official administer the authorization and payment of transportation expenses?
The approving official must:

What methods of transportation may the IRS authorize me to use?
The IRS may authorize:

How does the IRS select the method of transportation to be used?
The IRS must select the method most advantageous to the Government, when cost and other factors are considered. Travel must be by the most expeditious means of transportation practicable and commensurate with the nature and purpose of your duties. In addition, the IRS must consider energy conservation, total cost to the Government (including costs of per diem, overtime, lost work-time, and actual transportation costs), total distance traveled, number of points visited, and number of travelers.

What are the presumptions as to the most advantageous method of transportation?

What factors must the approving official consider in determining which method of transportation results in the greatest advantage to the Government?
In selecting a particular method of transportation the approving official must consider:

What is my liability if I do not travel by the selected method of transportation?
If you do not travel by the method of transportation required by regulation or selected by the IRS, you will be responsible for any additional costs.

How should I route my travel?
You must travel to your destination by the usually traveled route unless the IRS authorizes or approves a different route as officially necessary.

What is my liability if, for personal convenience, I travel by an indirect route or interrupt travel by a direct route?
Reimbursement will be limited to the cost of travel by a direct route or on an uninterrupted basis. You will be responsible for any additional costs.

What is my liability if I lose a Government Transportation Request (GTR)?
You are liable for any Government expenditure that is caused by your negligence in safeguarding the GTR or tickets received in exchange for the GTR. To avoid liability, immediately report a lost or stolen GTR in accordance with local procedures. If the lost or stolen GTR shows the carrier service desired, and point of origin, promptly notify, in writing, the named carrier and other local initial carriers. Do not use a GTR that is recovered after having been reported as lost or stolen. Instead, report the recovered GTR to the approving official.

What types of common carrier transportation may I be authorized to use?
You may be authorized to use airline, train, ship, bus, or local transit system.

Why is common carrier presumed to be the most advantageous method of transportation?
Travel by common carrier is presumed to be the most advantageous method of transportation because it generally results in the most efficient, most expeditious means of transportation, and the most efficient use of energy resources.

May the approving official authorize methods of transportation other than common carrier (e.g., POVs, chartered vehicles, etc.)?
Yes, but only when use of common carrier transportation:

What method of payment must the IRS authorize for common carrier transportation?
The IRS must authorize one or more of the following as appropriate:

What information should the approving official provide to the employee before authorizing the use of common carrier transportation?
The approving official should provide:

What are the basic requirements for using airlines?
The requirements for using airlines fall into three categories:

When must I use a contract city-pair fare?
You must always use a contract city-pair fare for scheduled air passenger transportation services if you are a civilian employee of an agency, unless one or more of the following exceptions exist:

Where may I find a listing of contract city-pairs?
An Internet listing of contract city-pairs is available at http://www.gsa.gov/citypairs.

What requirements must be met to use a non-contract fare?
Before purchasing a non-contract fare you must meet one of the exception requirements listed in 1.32.1.1.10(1), and

What is my liability for unauthorized use of a non-contract carrier when contract service is available and I do not meet one of the exceptions for required use?
Any additional costs or penalties incurred by you resulting from unauthorized use of non-contract service are borne by you.

May I use contract passenger transportation service for personal travel?
No.

When may I use a reduced group or charter fare?
You may use a reduced group or charter fare when the IRS has determined on an individual case basis prior to your travel that the fare is economical to the Government and will not interfere with the conduct of official business.

What must I do when different airlines furnish the same service at different fares?
When there is no contract fare, and common carriers furnish the same service at different fares between the same points for the same type of accommodations, you must use the lowest cost service unless the IRS determines that the use of higher cost service is more advantageous to the Government.

Which airport must I use in a city served by multiple airports?
You can use the airport that best meets your needs. You must give priority to air carriers serving city-pair contract fares.

What must I do if I change or do not use a common carrier reservation?
If you know you will change or not use the reservation, you must promptly notify the Travel Management Center (TMC) to change or cancel the reservation to prevent losses to the Government. Failure to do so may subject you to liability for any resulting losses.

What must I do with unused, ticket(s) or refund application(s)?

What happens if the tickets are lost or stolen?
When reporting lost or stolen tickets, travelers should follow the procedures for reporting unused tickets described above. In addition, travelers must file a Lost Ticket Application (available from the travel agency, or airline representative) with the carrier and send a photocopy to the Government charge card contractor. Do not submit the Lost Ticket Application with the travel voucher/TRAS cover sheet, or include it on the voucher for reimbursement:

Am I authorized to receive a refund or credit for unused common carrier transportation?
Any charges billed directly to your individually billed Government travel charge card should be credited to your account. You are not authorized to receive a refund, credit, or any other negotiable document from a carrier for unfurnished services (except as provided in IRM 1.32.1.1.10(9)) or any portion of an unused ticket issued in exchange for a GTR or billed to your business unit CBA.

What must I do with compensation an airline gives me if it denies me a seat on a plane?
If you are performing official travel and are denied a confirmed reserved seat on a plane, you must give the IRS any payment received for liquidated damages. You must ensure the carrier shows the "Treasurer of the United States" as payee on the compensation check and then forward the payment through your business unit to the Beckley Finance Center.

May I keep compensation an airline gives me for voluntarily vacating my seat on my scheduled airline flight when the airline asks for volunteers?
Yes. If voluntarily vacating the seat does not interfere with performing your official duties. However:

What classes of airline accommodations are available?
The following classes of accommodations are available:

What class of airline accommodations must I use?
For official business travel, both domestic and international, you must use coach-class accommodations, except as provided in IRMs 1.32.1.1.11(4),1.32.1.1.11(5), and 1.32.1.1.11(6).

When may I use first-class airline accommodations?
You may use first-class airline accommodations when the following conditions applies:

How do I request first-class airline accommodations?
The Commissioner of the IRS must approve requests for use of first-class accommodations. Treasury Department Form (TDF) 70-02.6, First-Class Travel Request and Authorization, shall be used for these requests. Treasury Form 70-02.6 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - First Class Travel. You or your manager must prepare a memorandum requesting approval of first-class accommodations and submit it through management channels. The completed form and memorandum should be sent to the Internal Financial Management, Office of Financial Management Policy & Business Analysis (OS:CFO:I:PBA). This office will forward the request to the Commissioner of the IRS.

May I use frequent flyer points to upgrade to first-class airline accommodations?
Yes. You do not have to obtain approval. However, upgrading to first class airline accommodations through use of frequent flyer points must not result in an increased cost to the Government.

When may I use premium-class other than first-class airline accommodations?
Only when a Deputy Commissioner authorizes use of premium-class other than first-class transportation (business-class) or if you elect to travel premium-class other than first-class in lieu of an authorized rest period.

When may I use train service?
Only when your approving official authorizes or approves the use of train service.

What classes of train accommodations are available?
There are:

What class of train accommodations must I use?
You must use coach-class accommodations for all train travel except that you may use Metroliner or Acela Express business-class service as noted in IRM 1.32.1.1.12(6) below.

When may I use first-class train accommodations?
The Commissioner of the IRS must approve your request for first-class accommodations. Treasury Department Form (TDF) 70-02.6, First-Class Travel Request and Authorization, shall be used for these requests. Treasury Form 70-02.6 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - First-Class Travel. You or your manager must prepare a memorandum requesting approval of first-class train accommodations and submit it through management channels. The completed request should be sent to the Internal Financial Management, Office of Financial Management Policy & Business Analysis (OS:CFO:I:PBA). This office will forward the request to the Commissioner of the IRS.

What is an extra-fare train?
A train that operates at an increased fare due to the extra performance of the train (i.e., faster speed or fewer stops).

When may I use extra-fare train service?
You may use extra-fare train service whenever the IRS determines it is more advantageous to the Government or is required for security reasons. The use of the lowest class of service available on any Amtrak, Acela or Metroliner train service (including Acela Express) is deemed advantageous to the Government. On the Amtrak, Acela Express or Metroliner train service, the lowest available class is business and on the Amtrak Regional train service the lowest available class of service is coach. Amtrak, Acela and Metroliner first-class accommodations may be authorized/approved only as provided in IRM 1.32.1.1.12(4) above.

In what circumstance may the approving official authorize use of ship service?
Travel by ship is not generally regarded as advantageous. The approving official must determine that the advantages accruing from the use of ocean transportation offset the higher costs associated with ship travel, i.e., per diem, transportation, and lost work-time.

Must I travel by a U.S. flagship?
Yes, when a U.S. flagship is available, unless the necessity of the mission requires the use of a foreign ship.

What is my liability if I improperly use a foreign ship?
You are required to travel by U.S. flagship for the entire trip, unless use of a foreign ship has been authorized by the IRS. Any cost that is attributed to improper or unauthorized use of a foreign ship is your responsibility.

What classes of ship accommodations are available?
Accommodations on ships vary according to deck levels:

When may I use first-class ship accommodations?
The Commissioner of the IRS must approve your use of first-class accommodations. Treasury Department Form (TDF) 70-02.6, First-Class Travel Request and Authorization, shall be used for these requests. Treasury Form 70-02.6 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - First-Class Travel. You or your manager must prepare a memorandum requesting approval of first-class ship accommodations and submit it through management channels. The completed request should be sent to the Internal Financial Management, Office of Financial Management Policy & Business Analysis (OS:CFO:I:PBA). This office will forward the request to the Commissioner of the IRS.

When should I use a local transit system (bus, subway, or streetcar)?
You may use the local transit system:

When should the approving official require employees to use a Government automobile for official travel?
The approving official should require such a commitment when an employee or group of employees requires the use of an automobile for official travel on a frequent or repetitive basis.

What factors should the approving official consider in determining whether to require an employee to commit to the use of a Government automobile?
The approving official should consider the advantages of using a Government automobile. Such advantages may include, but are not limited to:

What requirements must I meet to operate a Government automobile for official travel?
You must possess a valid state, District of Columbia, or territorial motor vehicle operator's license and have a travel authorization specifically authorizing the use of a Government-furnished automobile.

For what purposes may I use a Government vehicle?
Only for official purposes which include transportation:

What is my liability for unauthorized use of a Government vehicle?
You are responsible for any additional costs resulting from unauthorized use of a Government vehicle and may be subject to administrative and/or criminal liability for misuse of Government property.

When may I use a POV for official travel?
When authorized by the IRS.

May the approving official prohibit me from using a POV on official travel?
No. If you elect to use a POV instead of an alternative form of transportation that the approving official authorizes, the approving official must:

Can I be required to use my POV?
No. The approving official should not require you to furnish a POV for official travel.

How do I compute my mileage reimbursement?
Compute mileage reimbursement by multiplying the distance traveled by the applicable mileage rate. The mileage rates are available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - Mileage Reimbursement.

How do I determine distance measurements for my travel?

What other expenses are allowable in addition to the allowance for distance?
Following is a chart listing the reimbursable and non-reimbursable expenses:

How is reimbursement handled if another person(s) travels in a POV with me?
If another employee(s) travels with you on the same trip in the same POV, mileage is payable to only one of the travelers/passengers. No deduction will be made from your mileage allowance if the other passenger(s) contributes to defraying your expenses.

What will be reimbursed if I am authorized to use a POV instead of a taxi for round-trip travel between my residence and office on a day of travel requiring an overnight stay?
If determined advantageous to the Government, you will be reimbursed on a mileage basis and other allowable costs for round-trip travel on the beginning and/or ending of travel between the points involved.

What will I be reimbursed if I park my POV at a common carrier terminal while I am away from my official station?
The IRS will reimburse round-trip mileage and parking fees as an allowable transportation expense not to exceed the cost of taxi fare to/from the terminal.

What will I be reimbursed if I am authorized to use common carrier transportation and I use a POV instead?
You will be reimbursed on a mileage basis, plus per diem, not to exceed the total constructive cost of the authorized method of common carrier transportation plus per diem.

What will I be reimbursed if I am authorized to use a Government automobile and I use a POV instead?
When you are authorized to use and have the availability of a Government automobile, you will be reimbursed at the mileage rate established for travelers authorized to use a Government automobile. This is the approximate cost of operating a Government automobile, fixed costs excluded. In addition, parking fees, bridge, road, and tunnel fees are reimbursable.

Will I be reimbursed mileage for using my POV near my residence or official station when performing official local travel?
You will receive reimbursement on a mileage basis for the use of a POV on official business in the immediate vicinity of your residence or official station.

Will I be reimbursed for rented parking space at my permanently assigned office?
You will not receive reimbursement for parking at the permanently assigned office when it is incurred connection with direct travel between your residence and office.

Will I be reimbursed for mileage incurred solely for personal reasons?
No. Any mileage incurred solely for personal reasons is not reimbursable.

Will I receive reimbursement for mileage between my residence and my permanently assigned office or TDY station ?
No. You must bear the cost of transportation between your residence and permanently assigned office or TDY station.

Will I be reimbursed for mileage if I stop en route between my residence and my permanently assigned office or TDY station for official business?
Yes, when your first or last official assignment of a day is en route or by circuitous routing between your residence and permanently assigned office. However, mileage entitlement shall be reduced by the number of miles greater than 50 that your residence is from your permanently assigned office or TDY station. For example:

Will I be reimbursed if I drive from my residence on official business to one or more TDY locations, do not report to my permanently assigned office and return to may residence?
Yes. If you drive from your residence to one or more points on official business, then you may receive reimbursement for all mileage incurred for the return to residence, if you do not you report to the office during the day, as long as you did not travel directly either way between residence and office. The approving official may allow reimbursement for the entire distance traveled from office to residence, provided the employee lives within 50 miles of the office. Reimbursement is not allowed for the travel from employee's residence directly to the office. This reimbursement is subject to the 50 mile limitation as provided in IRM 1.32.1.1.16(16).

Will I be reimbursed if I report to my permanently assigned office and then visit other sites?
Yes. You may receive reimbursement for all mileage for the visits, if you report to your office, then visit one or more points on official business, and return to your office before going to your residence. You will not be reimbursed for the mileage in either direction between your residence and office.

What will I be reimbursed when I am performing official travel for an extended period?

Will I be reimbursed for rented parking space at my permanently assigned office?
No. You will not receive reimbursement for parking at the permanently assigned office when it is incurred in connection with direct travel between your residence and office.

Am I authorized to be reimbursed if I travel to training classes within the city limits of their official stations?
Yes. Travel to attend training classes within the city limits of the employee's official station is considered official business and employees may be entitled to reimbursement of transportation expenses. Entitlement to reimbursement is subject to the review and approval of the employee's manager.

What types of special conveyances may the IRS authorize me to use?
The IRS may authorize/approve use of:

What types of charges are reimbursable for use of a special conveyance?
Actual expenses that the IRS determines are necessary, including, but not limited to:

What will I be reimbursed if I am authorized to use a special conveyance and I use a POV instead?
You will be reimbursed the mileage cost for the use of your POV, and additional expenses such as parking fees, bridge, road, and tunnel fees, not to exceed the constructive cost of the special conveyance.

What is the difference between a Government aircraft and an aircraft hired as a special conveyance?
A Government aircraft is any aircraft owned, leased, chartered, or rented and operated by the Government. An aircraft hired as a special conveyance is an aircraft that an employee, in his/her private capacity, rents, leases, or charters and operates.

What is reimbursable when I use a taxicab or shuttle service?
When the IRS authorizes/approves the use of a taxicab, the following is reimbursable:

May I use a taxicab or shuttle service to and from a carrier terminal?
You will be reimbursed the usual fare plus tip for use of a taxicab or shuttle services in the following situations:

When can I use courtesy transportation?
You should use the courtesy transportation service furnished by hotels/motels to the maximum extent possible as a first source of transportation between a place of lodging at the TDY location and a common carrier terminal.

Are there any restrictions for using a taxicab or shuttle service?
When appropriate, the IRS will restrict or place a monetary limit on the amount of reimbursement for the use of taxicabs under this paragraph when:

May I use a taxicab between my residence and office on the day I perform official travel?
The IRS may authorize/approve reimbursement of the usual taxicab fare plus tip in the following situations:

May I use a taxicab between my residence and office in case of necessity?
You may use a taxicab under the following examples:

How much will the IRS reimburse me for tips, taxicab, shuttle service, or courtesy transportation drivers?
The IRS has determined that the standard tipping amounts of 18-20% may be reimbursed for tips, but must be included in the total amount of taxi fares claimed on the travel voucher.

When can I use a rental vehicle?
You can be authorized to use a rental vehicle when the approving official has determined that use of a rental vehicle is advantageous to the Government. If you are authorized use of a rental vehicle, you must use the Government contract car rental agency, when available.

What are the requirements for making rental vehicle arrangements?
When authorized to use a rental vehicle, employees must rent a vehicle from a vendor that participates in the Military Traffic Management Command U.S. Government Car Rental Agreement, unless he/she is OCONUS and no agreement is in place for his/her TDY location.

May I be reimbursed for the cost of collision damage waiver (CDW) or theft insurance?
No. You will not be reimbursed for CDW or theft insurance for travel within CONUS for the following reasons:

Exception. An employee will be reimbursed for collision damage waiver or theft insurance when he/she travels outside CONUS and such insurance is necessary because the rental or leasing agency requirements, foreign statute, or legal procedures could cause extreme difficulty for him/her if involved in an accident.

May I be reimbursed for personal accident insurance?
No. That is a personal expense and is not reimbursable.

If I request a rental car with a Global Positioning System (GPS) can the charges for this system be reimburse?
Yes, however, if for reason of official necessity, you need to utilize a rental car's GPS navigational feature, the additional expense may be claimed on your travel voucher as part of the rental car cost.

Who is responsible for processing rental car accident claims?
General Legal Services.

What is my liability for unauthorized use of a rental automobile obtained with Government funds?
You are responsible for any additional costs resulting from the unauthorized use of a commercial rental automobile for other than official travel-related purposes.

Must I provide receipts to substantiate my claim for rental car claims?
Yes. Receipts for rental cars are required regardless of amount.

What does United States mean?
United States means the 50 states, the District of Columbia, and the territories and possessions of the United States (49 U.S.C.§ 40102).

Who is required to use a U.S. flag air carrier?
Anyone whose air travel is financed by U.S. Government funds, except as provided in IRMs 1.32.1.1.20(5), 1.32.1.1.20(6), and 1.32.1.1.20(7).

What is a U.S. flag air carrier?
An air carrier that holds a certificate under 49 U.S.C.§ 41102, but does not include a foreign air carrier operating under a permit.

What is U.S. flag air carrier service?
U.S. flag air carrier service is service provided on an air carrier which holds a certificate under 49 U.S.C.§ 41102 and which service is authorized either by the carrier's certificate or by exemption or regulation. U.S. flag air carrier service also includes service provided under a code share agreement with a foreign air carrier in accordance with Title 14, Code of Federal Regulations, when the ticket, or documentation for an electronic ticket, identifies the U.S. flag air carrier's designator code and flight number.

When must I travel using U.S. flag air carrier service?
You are required by 49 U.S.C.§ 40118, commonly referred to as the Fly America Act, 49 U.S.C. App.1517 to use U.S. flag air carrier service for all air travel funded by the U.S. Government, except as provided in IRMs 1.32.1.1.20(6),1.32.1.1.20(7), or when one of the following exceptions applies:

What exceptions to the Fly America Act requirements apply when I travel between the United States and another country?
The exceptions are:

What exceptions to the Fly America Act requirements apply when I travel solely outside the United States, and a U.S. flag air carrier provides service between my origin and my destination?
You must always use a U.S. flag carrier for such travel, unless, when compared to using a foreign air carrier, such use would:

In what circumstances is foreign air carrier service deemed a matter of necessity?
Foreign air carrier service is deemed a necessity when service by a U.S. flag air carrier is available, but cannot provide the air transportation needed or will not accomplish the IRS mission.

What is considered a necessity?
Necessity includes, but is not limited to, the following circumstances:

May I travel by a foreign air carrier if the cost of my ticket is less than traveling by a U.S. flag air carrier?
No. Foreign air carrier service may not be used solely based on the cost of the ticket.

May I use a foreign air carrier if the service is preferred by or more convenient for the IRS or me?
No. You must use U.S. flag air carrier service, unless one of the exceptions in IRMs 1.32.1.1.20(5), 1.32.1.1.20(6), 1.32.1.1.20(7) is met, or unless foreign air carrier service is deemed a matter of necessity under IRM 1.32.1.1.20(8).

Must I provide any special certification or documents if I use a foreign air carrier?
Yes. You must provide a certification, as required in IRM 1.32.1.1.20(13). The IRS cannot pay foreign air carrier fare without the required certification.

What must the certification include?
The certification must include:

What is my liability if I improperly use a foreign air carrier?
You will not be reimbursed for any transportation cost for which you improperly use foreign air carrier service. If you are authorized by the IRS to use U.S. flag air carrier service for the entire trip, and you improperly use a foreign air carrier for any part of or the entire trip (i.e., when not permitted under this regulation), the transportation cost on the foreign air carrier will not be payable by the IRS. If the IRS authorizes you to use U.S. flag air carrier service for part of the trip and foreign air carrier service for another part of the trip, and you improperly use a foreign air carrier (i.e., when neither authorized to do so nor otherwise permitted under this regulation), the IRS will pay the transportation cost on the foreign air carrier for only the portion(s) of the trip for which you were authorized to use foreign air carrier service.

If I am on official travel and I voluntarily return to my residence over an intervening weekend, must I use the IRS contracted Travel Management Center (TMC) to make my travel arrangements?
No. Although travelers would be entitled to a cost comparison reimbursement, based on the lesser cost of return vs. remaining at the TDY location, in terms of airfares, voluntary return residence is nonetheless considered personal travel. You cannot use a Government payment mechanism for common carrier tickets and must use a fare open to the general public. You are not required to use the TMC since this is not considered official business travel.

After the completion of my official travel, if I elect for personal reasons to remain at a TDY location over the weekend before returning to my residence, can I use a contract carrier and charge the round-trip airfare to my Government travel card?
Yes. If you are performing official business at a TDY location, even though you may also be performing some personal business there, that location is considered an authorized travel location.

If I combine an official business trip with a personal overnight stay at a location enroute to my TDY location and find a cheaper, non-Governmental fare, can I use my personal charge card for this trip, but claim the business portion on my travel voucher?
No. You must use the TMC and your Government contractor-issued travel charge card for official business component of your trip. You may use your personal charge card for the personal portion of your trip. Only the business component of your trip may be claimed on the travel voucher. See IRM 1.32.1.1.21(6).

Is it permissible for me to fly directly from my vacation spot to my TDY location?
Yes. If you choose to combine personal/vacation travel with your official travel, then you are responsible for additional costs incurred because of interrupted, or indirect routing of travel. In addition, any excess travel time is charged to leave.

What if I am notified of a official travel requirement after I have already left for a vacation?
Employees are responsible for the expense of traveling to/from a vacation point. However, if you are already enroute to or at the vacation point when notified of official travel, your approving official may determine that travel between vacation point and TDY location is advantageous to the Government. In that case, you should use Government contract carrier fares and charge the tickets to your Government contractor-issued travel card.

May I use a contract carrier for combined personal and official business travel?
Not for a trip segment between an official and a personal point. For example, if you are traveling directly from your office in New York, NY, to the TDY location, Dallas, TX, but plan to stop over in Atlanta, GA, on personal business before returning to New York, NY, you can travel by contract carrier from New York, NY, to Dallas, TX, but not from Dallas, TX, to Atlanta, GA, or from Atlanta, GA, to New York, NY. You must use a fare open to the general public for the Dallas-Atlanta and Atlanta–New York segments.

Since I must use the TMC for the official business portion of my trip and I cannot use my Government contractor-issued travel charge card, or a personal charge card to charge the tickets, or obtain a contract carrier/Government fare, how can I make my travel arrangements?
The TMC will provide the following two personal/official business ticketing options only:

If the TMC’s ticket exchange and side-trip options are too expensive and I obtain a low-cost fare over the internet that cannot be accessed or issued by the TMC because it is not part of the TMC reservation system database, what are my options?
The TMC can only access internet or other low-cost non-Governmental fares when they are in the TMC reservation system database. As a last resort, the TMC can issue official business tickets early, and you can take the ticket to the airline for exchange and reissue.

If I want to book a leisure leg in conjunction with my official business trip, can I make my airline reservations through the TMC?
Yes, the TMC will provide the following options:

Will I be reimbursed for per diem or actual expenses on leave or non-work days (weekend, legal Federal Government holiday, or other scheduled non-work days) while I am on official travel?
In general, you will be reimbursed as long as your travel status requires travel on a non-work day, (e.g., if traveling through Friday and again starting Monday, you will be reimbursed for Saturday and Sunday), however, the approving official should determine the most cost effective situation (i.e., remaining in a travel status and paying per diem or actual expenses or paying for your return to your residence or official station).

Am I entitled to per diem or actual expense reimbursement if I am required to return to my residence or official station on a non-work day?
If you are required by the approving official to return to your residence or official station on a non-work day, you will be reimbursed the amount allowable for return travel.

Are there any other circumstances when I may be reimbursed to return to my residence or official station on non-work days during a TDY assignment?
The approving official may authorize per diem or actual expense and round-trip transportation expenses for periodic return travel on non-work days to your residence or official station under the following circumstances:

What reimbursement will I receive if I voluntarily return to my residence or official station on non-work days during my TDY assignment?

Are there any circumstances when my approving official may reimburse me to return to my residence or official station for non-work days during a TDY assignment?
Authorization for such reimbursement is at the discretion of the approving official and must be within the limits of appropriations available for payment of travel expenses. The approving official may authorize per diem or actual expenses and round-trip transportation expenses for periodic return travel on non-work days to your residence or official station under the following circumstances:

When may I take my first authorized return home or to my official station for non-work days during a TDY assignment at the Government expense?
Your first return trip must take place three weeks after you have been on extended TDY assignment and may occur every two weeks thereafter.

What expenses will I be reimbursed for during a temporary absence from a TDY location?
If you leave a TDY location over a weekend or holiday for personal reasons, other than travel to residence or official station, you may only claim subsistence based on entitlement at the TDY location. You may receive reimbursement for the actual cost of lodging at the weekend or holiday location, limited to the maximum amount approved for the location of the TDY assignment, plus the applicable M&IE.

Can I claim transportation expenses for travel to a place other than my residence or official duty station?
No.

What will I be reimbursed if I am on reduced per diem during the workweek?
When reimbursement is on a reduced per diem basis (lodging furnished by the Government) and lodging is not furnished for non-work days, subsistence entitlement for the weekend or holiday is based on the applicable rate for the location of the official business.

What are my options if I am completing an assignment at one TDY location on the day before a weekend or holiday, and starting an assignment at another such station on the day after the non-work day(s)?
Unless directed to return to your residence, you have several options.

What if my TDY assignment begins on Monday?

What is considered leave and needs approval while on a TDY assignment?

How is my per diem affected if I take leave for whole day(s)?
Subsistence expenses are not reimbursable for any day taken entirely on leave, whether leave is limited to that day alone or is part of a period of leave involving other days or parts of days. You will be in travel status until midnight of the last day preceding a full day of leave and from 12:01 a.m. of the day following a full day of leave. If, after such leave, you are on an actual expense basis, you are allowed lodging only for the night preceding the first day's leave or the night preceding the return to duty status.

How is my per diem affected if I take leave for part of a day?
If you take leave for only part of a day, which is not part of a leave period carried over from the preceding workday or extending into the following workday, you may claim reimbursement as follows:

How is my per diem affected if I take leave covering two partial days?
The following rules apply to reimbursement if you take leave that starts during one day and ends during the following workday:

How is my per diem affected if I take leave covering both whole days and partial days?
The following rules apply to reimbursement if you take leave for one or more whole days, including leave taken at the end of the day before the first whole day or at the beginning of the day after the last whole day:

How is my per diem affected if my leave is preceded and followed by non-workdays?
When one or more days of leave fall between a holiday and a weekend, or when one full week of leave falls between two weekends, reimbursement of per diem or actual expenses for the non-workdays may not exceed two days. For example, if you take leave on the Friday after Thanksgiving, you will receive reimbursement for only two of the four days from Thursday through Sunday. If on an actual expense basis, these days may be Thursday and Sunday or Saturday and Sunday. This restriction applies whether or not you are actually claiming the subsistence expenses or using them to compare the constructive costs for voluntary return to your residence or official station.

How is my per diem affected if I voluntarily return to my place of residence or official station over a non-workday?
When you voluntarily return to your residence or official station over non-workdays, reimbursement for subsistence expenses ends upon arrival there and begins again upon departure to return to the same or another TDY location. Such a return is considered voluntary when it is solely for personal reasons, which affects the per diem as follows:

What will I be paid for lodging under lodging-plus per diem?
When travel is more than 12 hours and overnight lodging is required, you are reimbursed for actual lodging cost not to exceed the maximum lodging rate for the TDY location or stopover point.

What allowance will I be paid for M&IE?

Under what circumstances may the IRS prescribe a reduced per diem rate lower than the prescribed maximum?
Officials directing travel may request authorization for a per diem rate less than prescribed for the area, when an employee is on a extended travel at a TDY location for more than two months. Officials must submit a memorandum to Internal Financial Management, Office of Financial Management Policy and Business Analysis, explaining the need for a different per diem rate. Once approved, the employee must be informed of the reduced per diem rate prior to the trip. Any issues regarding the reduced per diem must be settled before the travel begins.

May the IRS contract or provide Government-furnished lodging facilities to travelers?
Yes.

When will I be required to use Government-furnished or IRS contracted lodging facilities and meals?
Approving officials may determine when you must use eating and lodging facilities furnished and paid by the IRS. You must be notified in writing, before the travel, whenever you are required to accept meals or lodging furnished by the IRS. This notification will identify the days affected, will explain the need for the use of the facilities, and will inform of the reduced per diem rate for those days, even if using other facilities. Approving officials can mandate use of Government-furnished lodging only under the following circumstances:

Am I required to use the IRS contracted lodging?
There are circumstances, especially in training situations, that justify payment by the IRS for lodging facilities but do not warrant a requirement that you use them. For example, it may be necessary to contract for lodging accommodations at crowded hotels and motels to make sure that space is available for official travel. Except under the circumstances set forth in IRM 1.32.1.2.3(3), the IRS will only contract for lodging facilities for those employees who agree to use and pay for the facilities with the individually billed travel charge card. Where applicable, you will be notified of the nights the IRS contracted facilities are available, in order to determine whether to use the lodging facilities or find a comparable priced location.

What will I be reimbursed if I choose not to use Government-furnished lodging or the IRS contracted facilities?

What will I be reimbursed if Government-furnished lodging is not available on non-workdays?
When reimbursement is on a reduced per diem basis (lodging furnished by the Government) and lodging is not furnished for non-workdays, subsistence entitlement for the weekend or holiday is based on the applicable rate for the location of the official business.

When is actual expense reimbursement warranted?
When:

Who in the IRS can authorize/approve my request for actual expenses?
Officials designated in Delegation Order 1-5, Reimbursement for Actual Expenses. A copy of Delegation Order No. 1-5 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - Delegation Order.

When should I request authorization for reimbursement for actual expenses?
Request for authorization for reimbursement for actual expenses should be made in advance of travel through TRAS or by submitting Form 13635, Manual Travel Authorization. However, approvals after the fact may be granted when supported by an explanation acceptable to the approving official.

What is the maximum amount that I may be reimbursed for actual expenses?
The maximum amount reimbursed for actual expenses is limited to 300 percent (rounded to the next higher dollar) of the applicable maximum per diem rate. However, a lesser amount may be authorized.

What if my expenses are less than the authorized amount?
When filing a voucher for actual expenses and the expenses are less than the locality per diem rate or the authorized amount, reimbursement is limited to the expenses incurred.

What if my actual expenses exceed the 300 percent ceiling?
Reimbursement is limited to the 300 percent ceiling. There is no authority to exceed this ceiling, and if exceeded, you will be required to cover the cost.

What expenses am I required to itemize for reimbursement for actual expenses?
You must itemize all expenses, including meals (each meal must be itemized separately), for reimbursement of actual expenses. However, expenses that do not accrue daily (e.g., laundry and dry cleaning expenses) for travelers spending four consecutive nights in travel status are claimed separately as miscellaneous expenses. Receipts are required for lodging, regardless of amount, and any individual meal when the cost exceeds $75. The approving official may require receipts for other allowable per diem expenses however, the approving official must inform you of this requirement in advance of travel.

What are taxable travel reimbursements?
Taxable travel reimbursements include:

What is indefinite travel under Revenue Ruling 93-86?
The term "indefinite travel" is synonymous with "long-term travel" or "long-term detail. " Long-term travel is travel which lasts for more than one year, or for which there is a realistic expectation that such travel will last for more than one year, or for which there is no realistic expectation that such travel will end within one year. See IRM 1.32.1.13, Long-Term Taxable Travel, for more detailed information.

What do I do if I am on an indefinite travel assignment?
If on an indefinite travel assignment, you must complete Form 12654, Authorization for Long-Term Taxable Travel. It must be signed by you, acknowledging receipt, and by the approving official. Every travel voucher claiming long-term taxable travel reimbursement must have a Form 12654 attached. The Authorization Form is to be retained with the TRAS documentation supporting that voucher in accordance with local procedures. If a Form SF 1012, Travel Voucher, is used to file a claim for long-term taxable travel expenses instead of TRAS, a copy of the original Form 12654 is to be attached to the Form SF 1012 submitted for processing. All long-term travel to a non-temporary location is considered income under the Internal Revenue Code, and you will receive a Form W-2 from the IRS for the amount of taxable reimbursements received.

What gives the IRS the authority to do this?
The Energy Policy Act of 1992, Public Law 102-486, and Revenue Ruling 93-86.

Will I be reimbursed for the taxes on my long-term taxable travel reimbursements?
Yes. An Income Tax Reimbursement Allowance (ITRA) is authorized under 5 U.S. C.§ 5706 (c), and the Federal Travel Regulations (41 CFR 301-11.501 et seq. and 41 C.F.R. §302-11.601 et seq.). The IRS will pay an Income Tax Reimbursement Allowance (ITRA) to you for any additional income tax liability as a result of long-term travel reimbursements. A final ITRA payment is made to you in the following year when travel reimbursements are made. The final ITRA will adjust for any federal tax liability not considered when the withholding tax allowance (WTA) was paid in the previous year, and the final ITRA will also reimburse you for the state and local income tax liability that was incurred on the long term taxable travel expense reimbursements.

Can I accept payment for travel expenses to attend meetings from another Federal agency?
You can accept payment on behalf of the IRS; this payment is considered a gift to the IRS. No payment should be made directly to you.

Who must approve acceptance of payment from a Federal source for travel expenses to attend meetings?
The head of office must approve acceptance of payment from a Federal source.

How should the Federal source pay for the travel expenses?

If the acceptance of payment from a Federal source is approved and my travel is completed, how will I be reimbursed?
Employees are not allowed to accept payment or reimbursement of travel expenses from another Federal agency. After the travel is completed, you will claim expenses on a travel voucher to be reimbursed by the IRS. (See IRM 1.32.1.1.(4-9) on filing authorization for travel) You may not claim travel expenses that were provided in-kind by the Federal source. Once you complete your voucher, the coordinator should submit a request for reimbursement by the Federal source made payable to the IRS.

What should we do if a Federal source does not pay the full cost for expenses that an employee will incur during travel?
If the approving official determines in advance of the employee's travel that payment from a Federal source will cover some, but not all, of the employee's allowable travel and subsistence expenses, the approving official should state on the employee's travel authorization that the employee will be reimbursed the difference between the full allowances and the in-kind payment from the Federal source.

May we accept a monetary payment in the form of cash from a Federal source?
No. Employees may not accept a monetary payment in the form of cash from a Federal source. Monetary payment(s) received from a Federal source must be in the form of a check or similar instrument made payable to the IRS.

What happens if the request for acceptance of a Federal source is disapproved?
If the request is disapproved, graciously decline the offer. If the employee's business unit determines that his/her participation is in the interest of the IRS, it may be prudent and appropriate for the IRS to fund the trip.

May the IRS authorize an employee to exceed the maximum subsistence allowance (per diem, actual expenses, conference lodging) prescribed in applicable travel regulations where we have authorized acceptance of payment from a Federal source for such allowance?
Generally, yes. Subsistence allowances are usually limited to the maximum subsistence allowances (per diem, actual expense, or conference lodging) prescribed in this Guide. However, the maximum subsistence allowance established by this policy and approved by the head of office may be exceeded as long as:

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

May the IRS authorize an employee to travel by premium, other than first-class, common carrier accommodations if the IRS accepts payment in full from a Federal source for such transportation expenses?
Yes. The IRS may authorize an employee to travel by premium, other than first-class, common carrier accommodations as long as the:

May the IRS authorize an employee to travel by first-class common carrier accommodations if the IRS accepts payment in full from a Federal source for such transportation expenses?
Yes. The Commissioner of the IRS must approve requests for use of first-class accommodations. Treasury Department Form (TDF) 70-02.6, First-Class Travel Request and Authorization, shall be used for these requests. Treasury Form 70-02.6 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - First-Class Travel. You or your manager must prepare a memorandum requesting approval of first-class accommodations and submit it through management channels.

What is considered a professional meeting?
Professional meetings include scientific or professional societies, municipal, state, federal, or international organizations. Also, any travel to attend:

What is the required authorization to attend professional meetings?
An official designated in Delegation Order No. 1-7, To Authorize Attendance at Meetings at Government Expense, must authorize or approve travel to attend professional meetings. A copy of Delegation Order No. 1-7 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - Delegation Order.

When may the IRS accept payment from a non-Federal source for travel to a meeting or authorize an employee to accept payment on behalf of the IRS?
The IRS can accept payment from a non-Federal source or authorize an employee and/or the employee's spouse to accept payment on behalf of the IRS only when:

Who must approve acceptance of payment from a non-Federal source for travel expenses to a meeting, conference or similar events?
A Deputy Commissioner must approve acceptance of such payments, after General Legal Services has completed a conflict of interest analysis.

Who must submit information to General Legal Services for the conflict of interest analysis?
For the conflict of interest analysis, the Office of Financial Management Policy & Business Analysis must be provided with the following relevant information for submission to General Legal Services for the conflict of interest analysis:

Are there any other factors besides the conflict of interest analysis that a Deputy Commissioner should consider before authorizing acceptance of travel payment from a non-Federal source?
A Deputy Commissioner must not authorize acceptance of the payment if he/she determines that acceptance of the payment under the circumstances would cause a reasonable person with knowledge of all the facts relevant to a particular case to question the integrity of IRS programs or operations. A Deputy Commissioner may find that, while acceptance from the non-Federal source is permissible, it is in the best interest of the IRS to qualify acceptance of the offered payment. For example, authorizing attendance at only a portion of the event or limiting the type or nature of benefits that may be accepted.

If the request for acceptance of a non-Federal source is approved, how do I accept payment on behalf of the IRS?
You can accept payment on behalf of the IRS; this payment is considered a gift to the IRS. No payment should be made directly to you.

What happens if the request for acceptance of a non-Federal source is disapproved?
If the request is disapproved, the employee must decline the offer. If your business unit determines that your participation is in the interest of the IRS, it may be prudent and appropriate for the IRS to fund the trip.

May the IRS authorize an employee to exceed the maximum subsistence allowance (per diem, actual expenses, conference lodging) prescribed in applicable travel regulations where we have authorized acceptance of payment from a non-Federal source for such allowance?
Generally, yes. Subsistence allowances are usually limited to the maximum subsistence allowance (per diem, actual expense, or conference lodging) prescribed in this Guide. However, the maximum subsistence allowance established by this policy and approved by a Deputy Commissioner may be exceeded as long as:

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

May the IRS authorize an employee to travel by premium, other than first-class, common carrier accommodations if the IRS accepts payment in full from a non-Federal source for such transportation expenses?
Yes. The IRS may authorize an employee to travel by premium, other than first-class, common carrier accommodations as long as the:

May the IRS authorize an employee to travel by first-class common carrier accommodations if the IRS accepts payment in full from a non-Federal source for such transportation expenses?
Yes. The Commissioner of the IRS must approve requests for use of first-class accommodations. Treasury Department Form (TDF) 70-02.6, First-Class Travel Request and Authorization, shall be used for these requests. Treasury Form 70-02.6 is available on the CFO, Internal Financial Management, Office of Financial Management Policy & Business Analysis website: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/TravelGuidance.htm , Select - First-Class Travel. The employee or the manager must prepare a memorandum requesting approval of first-class accommodations and submit it through management channels. Approval also must be obtained from a Deputy Commissioner to accept payment from the non-federal source. The completed form and memorandum should be sent to the Internal Financial Management, Office of Financial Management Policy & Business Analysis (OS:CFO:I:PBA). This office will forward the requests to the Deputy Commissioner and Commissioner of the IRS.

May the IRS authorize acceptance of payment from more than one non-Federal source for a single trip?
Yes. The IRS may authorize acceptance of payment from more than one non-Federal source for a single trip, as long as the total of such payments does not exceed the total cost of the trip.

If the acceptance of payment from a non-Federal source is approved and my travel is completed, how will I be reimbursed?
After the travel is completed, you will claim expenses on a travel voucher to be reimbursed by the IRS. (See IRM 1.32.1.1.(4-9) on filing authorization for travel.) You may not claim travel expenses that were provided in-kind by the non-Federal source. Once the voucher is complete, the coordinator should submit a request for reimbursement by the non-Federal source made payable to the IRS.

May we accept a monetary payment in the form of cash from a non-Federal source?
No. An employee may not accept a monetary payment in the form of cash from a non-Federal source. Monetary payment(s) received from a non-Federal source must be in the form of a check or similar instrument made payable to the IRS.

What should we do if a non-Federal source does not pay the full cost for expenses that an employee will incur during travel?
If the approving official determines in advance of the employee's travel that payment from a non-Federal source will cover some, but not all, of the employee's allowable travel and subsistence expenses, the approving official should state on the travel authorization that the employee will be reimbursed the difference between the full allowances and the in-kind payment from the non-Federal source.

How should the non-Federal source pay for the travel expenses?