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The Military Wallet

The Dos and Don’ts of Government Travel Charge Cards

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What is a Government Travel Charge Card?

Obtaining a government travel charge card, types of government travel charge cards, uses of a government travel card, the rules of a government travel card, how to responsibly use your government travel card, incorrect uses of a government travel card, resources and contacts.

You just received your first GTCC — the federal government’s version of a corporate travel credit card. But before your “ Wolf of Wall Street ” fantasies about perks and points come alive, it’s best to learn a bit more about how the GTCC program works, what’s expected of you as a cardholder, and how to use the card appropriately and legally.

Within this article, we explore the basics of the GTCC program at the Department of Defense, the different types of charge cards offered, and ways to obtain a card. Read on for some savvy tips on how to use (and how not to use) your government charge card so that you remain in control and out of trouble.

A GTCC is a commercial credit card offered to DoD personnel (both military and civilian) to pay for costs related to government-specific travel. For military members, this may include Permanent Change of Station moves and temporary duty assignments so that the service member doesn’t have to pay for work-related expenses out of pocket.

Currently, credit cards issued under the GTCC program are from the commercial partner, Citibank. However, the program itself is managed by DoD program coordinators within the Defense Travel Management Office (DTMO), who provide troubleshooting assistance to service members and federal employees. While Citibank issues GTCC credit card statements, DTMO set policy regarding GTCC use. It is the main agency that does so.

In general, military members will not have access to the GTCC program until it becomes a job requirement. Those who become eligible for holding a GTCC must first complete an online training course and then be invited to apply for the card through Citibank.

There are two main classifications for government charge cards: 

• Individually Billed Accounts (IBAs) 
• Centrally Billed Accounts (CBAs)

Individually Billed Accounts (IBAs)

Individually Billed Accounts are issued to service members for travel and travel-related expenses. With these types of cards, the service member is responsible for settling the account. 

According to the DoD , the Standard card options within this category are typically issued to those with a 660 or higher credit score. They have a credit limit of $7,500. 

In contrast, the Restricted card option is issued to those with lower credit scores (500-659) and has a lower credit limit of $4,000. Restricted government charge cards are closely monitored. They are sometimes deactivated during periods when travel has not been approved.

Centrally Billed Accounts (CBAs) 

Centrally Billed Accounts can also be used to pay for travel expenses. 

These cards are settled directly by the U.S. government (so the cardholder has fewer personal responsibilities). They have limited use. Unlike Individually Billed Accounts, where the service member is personally liable for card charges, Centrally Billed Accounts assume government liability.

Approved uses of a government travel charge card include, but are not exclusively:

• Meals (not including alcohol)
• Transportation (airfare, train, etc.)

For additional guidance on what constitutes “official travel,” see page 14 in the GTCC Regulations (2020) and the newly amended Joint Travel Regulations (2021) .

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Responsible use of your government charge card entails three main activities: 

• Ethical use of the card for official government travel expenses only;
• Timely and accurate reporting of charges (often with printed receipts);
• Timely payment of the card’s balance

The cardinal rule to follow: the government charge card is not to be treated as a personal card in any way. It should be used only for official travel . (Commuting to work or going on a family vacation do not constitute “official travel”). 

Following the travel event such as PCS or TDY , cardholders are expected to submit a “travel claims” report within five days of its conclusion in the Defense Travel System. This should include scanned receipts of individual charges as well as amounts, dates and descriptions. Foreign currency charges must be converted into U.S. dollars.

Additionally, cardholders with Individually Billed Accounts are responsible for ensuring that the government travel card is ultimately paid off. When entering trip report details in the Defense Travel System, cardholders are encouraged to use the split disbursement option to ensure that the service member is reimbursed for all out-of-pocket expenses and per-diem rates while the charges on the government credit card are settled in full.

Although it isn’t difficult to imagine the multitude of ways that service members can get into hot water for misuse of government travel cards, the most common missteps involve:

• Using the card for unofficial/non-approved travel or personal use
• Overspending
• Using the split disbursement feature incorrectly
• Failing to submit timely and/or accurate travel reports in DTS
• Failing to pay the card balance on time
• Including alcohol on receipts for DTS submission 

In addition to accruing late fees, which begin at 75 days past the due date, cardmembers can have their accounts suspended or terminated for improper use of a GTCC. For more serious offenses, service members may receive formal counseling, an Article 15, or even a court-martial . Therefore, it’s best to be on the safe side and remember the basics for proper GTCC etiquette:

• Use it only for official/approved government travel;
• Provide a timely and accurate report in DTS, using the split reimbursement option;
• Ensure that the GTCC is paid off in full by the due date

For more information on the DoD GTCC:

Citibank Customer Service: 1-800-200-7056 (or 757-852-9076 when calling collect)

GTCC Travel Assistance Center: 1-888-HELP1GO (1-888-435-7146)

Citi’s DoD Travel Card Webpage

Email of the DoD Travel Card Helpdesk

DoD GTCC Regulations (2020)

DoD Joint Travel Regulations (2021)

About Post Author

Meaghan Doherty Myers

Meaghan Doherty Myers is a freelance writer, specializing in military benefits, personal finance, and defense and security issues. She holds an M.A. in Strategic Studies and International Relations from the Johns Hopkins School of Advanced International Studies (SAIS) and recently graduated from the Russian language program at the Defense Language Institute in Monterey, CA. She is an Army spouse, a former ballet dancer, and a former management consultant who lives with her husband and daughter in Alexandria, VA.

See author's posts

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• Per Diem Lookup

Government Travel Charge Card Program

GENERAL SERVICES ADMINISTRATION                 Washington, DC 20405

OAS 5740.1 CHGE 2 January 17, 2023  

SUBJECT: Government Travel Charge Card Program

• Purpose . This Order provides guidance for the management and use of the GSA SmartPay® individually-billed account travel charge card (travel card) and centrally-billed account.  
• Background . The Travel and Transportation Reform Act (TTRA) of 1998 (Public Law 105-264), as implemented by the Federal Travel Regulation and OMB Circular A-123 Appendix B, Improving the Management of Government Charge Card Programs , mandates that Federal Government cardholders use the travel card for official Government travel expenses. Public Law 112-194, the Government Charge Card Abuse Prevention Act of 2012, amends Section 2 of TTRA and outlines the minimum requirements to ensure effective management controls.  
• Scope and Applicability . This Order provides policy, standards, instructions, and procedures governing the management and use of the travel card. The provisions apply to all GSA employees. This Order applies to the Office of Inspector General (OIG) to the extent that the OIG determines it is consistent with the OIG’s independent authority under the Inspector General Act and does not conflict with other OIG policies or the OIG mission. This Order applies to the Civilian Board of Contract Appeals (CBCA) to the extent that the CBCA determines it is consistent with the CBCA’s independent authority under the Contract Disputes Act and applicable Federal Court decisions and does not conflict with other CBCA policies or its mission.  
• Cancellation . This Order cancels and supersedes GSA Order OAS 5740.1 CHGE 1.  
• Summary of Changes . This Order updates policy where needed to reflect the transition of the program to GSA SmartPay® 3, expands the Responsibilities section to update duties of the Chief Administrative Services Officer and Agency/Organization Program Coordinator, changes the title of the Charge Card Coordinator to Travel Card Program Analyst, adds the use of Transportation Network Companies (TNCs) and Innovative Mobility Technology Companies (IMTCs), and removes the Travel Card Program Analyst appointing duties of the Regional Commissioners (RCs) to reflect the consolidation of Travel Card Program Analysts into the Office of Administrative Services (OAS). Minor editorial and clarifications are also made.  
• Signature .

/S/     _____________________ BOB STAFFORD Chief Administrative Services Officer Office of Administrative Services

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PER DIEM LOOK-UP

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Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

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Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

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• 1.32.4.1.1  Background
• 1.32.4.1.2  Authority
• 1.32.4.1.3.1  CFO and Deputy CFO
• 1.32.4.1.3.2  Credit Card Services Office
• 1.32.4.1.3.3  Managers
• 1.32.4.1.3.4  Travel Cardholders
• 1.32.4.1.3.5  Authorized Centrally Billed Account Users
• 1.32.4.1.3.6  Travel Management Office
• 1.32.4.1.4  Program Management and Review
• 1.32.4.1.5  Program Controls
• 1.32.4.1.6  Terms/Definitions
• 1.32.4.1.7  Acronyms
• 1.32.4.1.8  Related Resources
• 1.32.4.2.1.1.1  Exemption for Mandatory Use for International Travel
• 1.32.4.2.1.1.2  Payment Sources for Travelers with Exemptions
• 1.32.4.2.2.1  Authorized/Unauthorized Uses
• 1.32.4.2.2.2  National Treasury Employees Union Use of the Travel Card
• 1.32.4.2.2.3  Inappropriate Use of the Travel Card
• 1.32.4.2.3.1  Card Limits
• 1.32.4.2.3.2  Relocation Employees (Special Privileges)
• 1.32.4.2.3.3  Merchant Category Codes and Templates
• 1.32.4.2.4  Cash from Automatic Teller Machines Access
• 1.32.4.2.5  Record Retention Period for Travel Card Documentation
• 1.32.4.2.6.1  Electronic Credit Review
• 1.32.4.2.6.2  Activating the Travel Card
• 1.32.4.2.6.3  Ordering a Replacement Card
• 1.32.4.2.6.4.1  Travel Card Refresher Training
• 1.32.4.2.7.1  Statement Explanation
• 1.32.4.2.7.2  Dispute Process
• 1.32.4.2.7.3  Trip Cancellation
• 1.32.4.2.7.4.1  Payment Methods
• 1.32.4.2.7.4.2  Making/Expediting Payment
• 1.32.4.2.7.5  Travel Vouchers: Relationship to Travel Cards
• 1.32.4.2.8.1  Past Due Accounts
• 1.32.4.2.8.2  Suspension and Reactivation
• 1.32.4.2.8.3  Multiple Suspensions
• 1.32.4.2.8.4  Payments Returned for Non-Sufficient Funds
• 1.32.4.2.8.5  Cancellation
• 1.32.4.2.8.6  Cancelled Card and Need to Travel
• 1.32.4.2.8.7  Salary Offset for Undisputed Travel Card Debt
• 1.32.4.2.8.8  Reinstatement Process
• 1.32.4.2.9  Travel Card Account Changes
• 1.32.4.2.10  Travel Card Problems
• 1.32.4.3.1.1  Authorized Uses of the Centrally Billed Account
• 1.32.4.3.1.2  Unauthorized Uses of the Centrally Billed Account
• 1.32.4.3.1.3  Centrally Billed Account Ticket Authorization Process
• 1.32.4.3.1.4  Travel Voucher Considerations
• 1.32.4.3.1.5  Unused Tickets
• 1.32.4.3.1.6  Ticket Cancellation
• 1.32.4.3.1.7  Special Travel Considerations

Part 1. Organization, Finance, and Management

Chapter 32. servicewide travel policies and procedures, section 4. government travel card program, 1.32.4 government travel card program, manual transmittal.

October 19, 2023

(1) This transmits revised IRM 1.32.4, Servicewide Travel Policies and Procedures, Government Travel Card Program.

Material Changes

(1) IRM 1.32.4.1.6, Terms/Definitions, deleted the definition for Chip and PIN. A computer chip embedded in the card and personal identification number (PIN) used to enhance security.

(2) IRM 1.32.4.1.6 w), Terms/Definitions, revised the definition for Travel Management center (TMC).

(3) IRM 1.32.4.2.1.1(4)(g), Exemptions to Mandatory Use of Travel Card Policy, added text “Employees who have relocated and staying in temporary quarters.” Use of the government travel card for temporary quarters is encouraged but not required, per IRM 1.32.12.2 (16).

(4) IRM 1.32.4.2.2.1(1), Authorized/Unauthorized Uses, added Lyft and Photos for Passports/Visas to expense type category and text “Alcohol purchase without food is not authorized” to Meals expense category.

(5) IRM 1.32.4.2.2.1(4), Authorized/Unauthorized Uses, updated text “Lodging expenses are not authorized for local travel within a 50-mile radius of the employee’s official station and residence without approval from Director,Travel Management” to clarify policy.

(6) IRM 1.32.4.2.4(3), Cash from Automatic Teller Machine Access, the cash advance fee charged by the government credit card contractor was updated from 2% to 2.5% for the service.

(7) IRM 1.32.4.2.7.3(2), Trip Cancellation, added text “The cardholder must contact the hotel to cancel reservations booked directly with the hotel when booked via a block of rooms. Car and/or hotel only reservations invoice on the day the authorization is approved or on the day of arrival if not cancelled timely incurring a CGE reservation fee.”

(8) IRM 1.32.4.3.1.7, Special Travel Considerations, added bullet (8), Official Travel Paid by Other Federal Agencies or Entity.

(9) IRM 1.32.4.3.1.7 (7)(c), Special Travel Considerations, deleted first sentence and added text “Duluth will then book the personal travel portion”.

(10) Minor editorial changes made throughout the IRM for clarity and link updates.

Effect on Other Documents

Effective date.

Teresa R. Hunter Chief Financial Officer

Program Scope and Objective

Purpose : This IRM provides information regarding the Government Travel Card Program, including the Individually Billed Account (IBA) and Centrally Billed Account (CBA) programs.

Audience : All business units

Policy Owner : The CFO is responsible for travel card program policy, and related audits.

Program Owner : Credit Card Services is responsible for travel card-related administration, procedures and audits.

Primary Stakeholders : The CFO, Credit Card Services, travel cardholders, CBA users and managers.

Program Goals : Provide an effective travel card program that enables IRS employees to conduct official government travel to carry out their tax administration duties and ensure effective internal controls as outlined in OMB Circular A-123, Appendix B: Improving the Management of Government Charge Card Programs. The mandatory use of the travel card enables the IRS to obtain rebates offered by the credit card contractor.

This IRM provides information for the Government Travel Card Program including the IBA and the CBA programs. It applies to IRS employees who perform official government travel and supervisory and administrative personnel who direct or review and approve, official travel or reimbursement of expenses.

The Travel and Transportation Reform Act of 1998 (Pub. L. No. 105–264)

Responsibilities

The CFO, Deputy CFO, and Credit Card Services share joint responsibility for the Government Travel Card Program.

This section provides responsibilities for the following:

CFO and Deputy CFO

Credit Card Services office

Managers and approving officials

Travel cardholders

Authorized CBA users

Travel Management office

The CFO and Deputy CFO are responsible for Government Travel Card Program policy.

Credit Card Services Office

The Credit Card Services office is responsible for administration, procedures and oversight of the government travel card program.

Responsibilities for IBA and CBA accounts include:

Providing guidance and direction to travel cardholders and managers.

Assisting travel cardholders with travel card account maintenance changes.

Reviewing travel authorizations for appropriate information and approvals.

Performing reviews and monitoring travel card program activity.

Initiating appropriate action to notify Labor/Employee Relations and Negotiations of delinquent accounts and inappropriate use.

Safeguarding the CBA cardholder account numbers.

Authorizing the TMC to issue tickets that are charged to the CBA.

Reviewing, reconciling and certifying monthly CBA statements of account for payment and sending them to the CFO, Travel Management, Travel Operations office.

Ensuring payments to the government credit card contractor are properly and timely posted to the account.

Initiating and completing the dispute resolution process when unauthorized or erroneous/duplicate charges appear on the statements of account.

Reviewing the activity on the CBA to ensure: 1) travelers are not seeking reimbursement for CBA charges; 2) erroneous/duplicate charges are identified and resolved; 3) all charges are for travelers authorized to use the CBA for official government travel.

Maintaining statistical and narrative information related to the travel card program.

Providing CBA expenditure information to the business units.

Managers are responsible for:

Ensuring all employees obtain and use the government travel card for all official travel, except where specifically exempted.

Reviewing travel documents to ensure travel card expense claims are appropriate and business related.

Approving requests for travel card account maintenance changes such as card limits and cancellations.

Ensuring their employees are aware of the government travel card requirements.

Consulting with Labor/Employee Relations and Negotiations before meeting with a travel cardholder who is delinquent in paying their government travel card bill or who may have inappropriately used the travel card.

Concurring with or rejecting employee requests to use the CBA.

Ensuring that travel authorizations have the correct funding codes when the CBA is used to pay for the transportation.

Approving or disapproving employee travel authorization requests.

Ensuring that airfare/train and reservation fees charged to the CBA have the form of payment shown as CBA (not personal or Government Travel Card) on the employee’s travel voucher.

Travel Cardholders

Travel cardholders are responsible for:

Becoming familiar with the current IRS IRM 1.32.1, IRS Local Travel Guide and IRM 1.32.11, IRS City- to-City Travel Guide.

Using the government travel card only for travel-related expenses while performing official government travel.

Promptly filing travel vouchers.

Paying all charges and fees associated with the account timely.

Disputing any incorrect or unauthorized charges that may appear on the monthly statement of account timely.

Safeguarding the government travel card and account number from unauthorized use.

Complying with the terms and conditions of the Cardholder Account Agreement.

Authorized Centrally Billed Account Users

Authorized CBA users are responsible for:

Contacting the TMC to make a reservation.

Informing the TMC that the CBA will be used to purchase the common-carrier transportation tickets.

Obtaining the cost of the transportation ticket, the cost of the Concur Government Edition (CGE) fee and the reservation locator code from the TMC.

Notifying the TMC and Credit Card Services if an authorized trip is cancelled.

Identifying "CBA" as the method of payment for transportation costs charged to the CBA when filing travel vouchers.

Travel Management Office

The Travel Management office is responsible for IRS policies governing the travel card program.

Program Management and Review

Program Reports : Credit Card Services uses reports obtained from the credit card contractor’s electronic reporting system and from the Integrated Financial System (IFS) to monitor accounts and review transactions.

Program Effectiveness : Credit Card Services measures the effectiveness of travel card program oversight by performing continuous reviews of account data and monthly and quarterly reviews of travel card transactions to measure compliance and mitigate the risk of fraud and abuse.

Program Controls

The following chart describes the internal controls in place for using the government travel card:

Terms/Definitions

The following terms and definitions apply to this program.

Automatic teller machine (ATM) - The contractor provides this service allowing cash withdrawals from participating ATMs. The cash withdrawal and associated fees are charged to the standard travel card account. Cash from ATMs is only authorized for expenses that cannot be charged to the travel card while in official IRS travel status.

Billing cycle - The period of time commencing on the fourth day of the month and ending on the third day of the following month. All transactions that post to an account during a cycle are summarized on a statement of account issued by the government credit card contractor.

Card limit - The maximum cumulative amount that can be charged to an individually billed government travel card in any one billing cycle.

Concur Government Edition (CGE) reservation fee - A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly. If a reservation is cancelled prior to ticketing, no transaction fee is incurred.

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

Delinquent account - Individually billed account with a balance due that remains unpaid for a period of 61 days or more from the closing date of the statement of account on which the charges first appeared.

Disputed item - An erroneous, duplicate, or over charge that appears as a transaction on an individually billed travel cardholder's statement of account. Travel cardholders are responsible for disputing timely any incorrect or unauthorized charges that may appear on their statement of account.

Electronic credit review - An electronic credit check performed by the government credit card contractor to research the applicants credit score, assessing creditworthiness based on credit history and current credit accounts.

Electronic travel system (ETS) - A web-based, integrated travel booking and reimbursement system that includes authorizations, vouchers and travel reservations for both domestic and foreign travel. The system's split disbursement function allows travelers to allocate the payment of individual expenses directly to the government credit card contractor.

Government credit card contractor - The bank that issues the travel card used by authorized IRS employees to pay for official travel expenses.

Inappropriate use - Use of the IRS government credit card to make purchases not approved, funded and authorized by or in conformance with applicable IRS travel card and CBA guidelines.

Individually billed account (IBA) - A government contractor-issued travel card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor (bank) bills the employee and for which the employee is liable for paying.

Merchant category code (MCC) - A standard code assigned to every merchant that accepts a credit card identifying the category of goods, services, or activity they are involved with. The accuracy of the assigned MCC is the function of the merchant and MasterCard.

Merchant category code templates - A grouping of MCCs assigned to each individually billed travel cardholder's account based on the travel cardholder's anticipated purchasing activity. MCC templates are an element of the system of internal controls for the credit card program, designed to reduce the potential for inappropriate credit card use.

Restricted travel cardholder - A travel cardholder who did not consent to an electronic credit check or had a credit score of less than 660. A restricted travel card does not include a MCC template for miscellaneous expenses. In addition, restricted travel cardholders also do not have ATM privileges.

Split disbursement - An electronic travel system (ETS) functionally dividing a travel voucher reimbursement between the credit card contractor and the traveler. The balance owed to each is sent directly to the applicable party.

Standard travel cardholder - A travel card applicant who agreed to an electronic credit review and had a credit score of 660 or more. A standard travel card includes the MCC template for miscellaneous expenses and ATM access.

Statement of account - A summary of transactions (debits and credits) posted to the individually billed travel cardholder’s account during the billing cycle. The government credit card contractor will send a statement of account to the individually billed travel cardholder within five business days after the end of the billing cycle. Statements of account can be accessed through the government credit card contractor’s website.

Travel advance - A prepayment of estimated travel expenses paid to an IRS employee in advance of authorized official IRS travel. Travel advances are not available to standard travel cardholders.

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

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.

Travel cardholder - The IRS employee who has been trained and authorized to use the individually billed account. The travel cardholder is the only authorized user of the travel card and is responsible for safeguarding the travel card and account number to minimize the opportunity for theft or unauthorized use.

Travel management center (TMC) - A travel agency contracted by the IRS or the electronic travel system (ETS) to provide services to book and ticket transportation, lodging and rental car services to IRS employees on official travel.

Travel voucher - A written request or electronic submission supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performance of official IRS and relocation travel.

The following acronyms apply to this program.

Related Resources

IRM 1.32.1, IRS Local Travel Guide

IRM 1.32.11, IRS City-to-City Travel Guide

Federal Travel Regulation

5 U.S.C. 5514, Installment deduction for indebtedness to the United States

The Inappropriate Use Guide offers specific instances of misuse and their resolutions.

IRS Manager’s Guide to Penalty Determinations provides Labor/Employee Relations and Negotiations guidance for penalty determinations for the misuse of the travel card.

Individually Billed Account Travel Card Program

The Individually billed account (IBA) travel card is a government contractor-issued travel card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor (bank) bills the employee and for which the employee is liable for paying.

All employees are required to obtain and use the IBA travel card for all official travel unless:

A vendor does not accept the travel card;

The director, Credit Card Services, has granted an exemption (see IRM 1.32.4.2.1.1 (1), Exemptions to Mandatory Use of Travel Card Policy;

The manager, International Travel and Visitor’s Program/Official Passports, in LB&I has granted an exemption; or

The employee qualifies for an exemption under IRM 1.32.4.2.1.1 (4), Exemptions to Mandatory Use of the Travel Card Policy.

Mandatory Use of Individually Billed Account

The Federal Travel Regulation (FTR), 41 CFR Part 301-51.1 and 301-51.2, Paying Travel Expenses, requires use of the travel card for official travel unless the employee has an exemption.

All employees who are required to travel must obtain and use the travel card for all official travel and transportation-related expenses. The credit card contractor will bill the employee directly and the employee is required to pay the statement timely.

Exemptions to Mandatory Use of Travel Card Policy

Delegation Order 1-49, Exemption to Travel Card Mandatory Use Policy, grants authority to the director, Credit Card Services, to grant exemptions to the mandatory use policy to employees who believe they would incur a hardship if required to obtain and use the government issued travel card.

The Letter of Understanding between the director, Labor/Employee Relations and Negotiations, and NTEU defines hardship as employees who have a history of personal or work-related credit card problems and employees whose religious tenets object to the use of credit cards in general.

Employees may request an exemption by sending an email with justification to their immediate manager. If the manager determines the requirements are met, the manager will forward the approved request to the Credit Card Services mailbox. The subject line of the message should be adjusted to read "Exemption Request" before forwarding.

The IRS exempts the following groups of travelers from the mandatory use of the government travel card:

Employees who have a government travel card application pending.

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

Employees who are not eligible to receive a government travel card.

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

International travelers.

Employees with suspended or cancelled government travel cards.

Employees who have relocated and are staying in temporary quarters.

Exemption for Mandatory Use for International Travel

The LB&I International Travel Office has been delegated the authority to grant exemptions to the mandatory use of the government issued travel card for IRS business outside the United States, except for Chief Counsel employees. Chief Counsel employees arrange travel through their respective travel office.

Information for submitting requests for exemption from the mandatory use of the travel card requirement for international travel can be found in the CFO Travel Resources section on the IRS Source website.

Payment Sources for Travelers with Exemptions

The following payment sources for allowable travel expenses are authorized for travelers who receive an exemption from the mandatory use of the travel card:

CBA (for common carrier transportation expenses only).

Personal funds/personal charge card (except for purchases of common carrier tickets over $100).

Travel advances through ETS for IRS employees only.

Use of the Individually Billed Account

The travel card can only be used for official government travel and travel-related expenses while in official travel status.

The ATM feature must only be used to obtain cash for official IRS travel expenses that cannot be charged using the travel card. The ATM may be used three calendar days prior to the start of travel through the last travel day.

Some states provide a lodging tax exemption for federal employees on official business. GSA provides a list of participating states with their applicable forms. See State Tax Information. Travelers must present the form to the hotel at check-in.

The travel card is non-transferable and may only be used by the employee whose name appears on the travel card.

Employees should use the travel card to the maximum extent possible. At a minimum, employees must use the government travel card to pay for transportation, lodging, rental cars and rental car gas.

The travel card can be used to purchase fuel for a privately-owned vehicle (POV) for travel between places of official business or other authorized points no more than one calendar day prior to the start of official travel through one calendar day after the official travel ends.

Authorized/Unauthorized Uses

The travel card can only be used for official IRS travel and allowable travel-related expenses while in travel status away from an employee’s official station.

Expense Type Authorized For City to City Travel Authorized for Local Travel When Expense is Authorized, Card Use is: Auto rental Yes Yes Mandatory Baggage fees Yes No Mandatory Common carrier transportation tickets Yes No Mandatory Companion/personal airline tickets and additional charges for premium seats No No Unauthorized Emergency purchases (maps when traveling in a POV or a rental car, and a GPS attached to a rental car) Yes Yes Optional Gasoline for a government vehicle No No Unauthorized Gasoline for a POV Yes Yes Optional Gasoline for a rental car Yes Yes Mandatory Incidental expenses (such as laundry or dry cleaning - for domestic travel only) Yes No Optional Lodging (hotel, motel, corporate housing) Yes No Mandatory Long distance calling (except when billed to hotel room) No No Unauthorized Meals (including grocery stores) - Alcohol purchase without food is not authorized. Yes No (Unless in travel status for 12 hours or more) Mandatory if $15 or greater; Optional if less than $15 Meeting space and conference fees or reserving rooms for other travelers No No Unauthorized Non-travel related expenses (lien fees, investigator expenses, administrative summons expenses, copies third party records or Right to Financial Privacy Act expenses) Yes Yes Optional Office supplies No No Unauthorized Parking (long term, daily, hotel) Yes Yes Optional Photos for Passports/Visas (keep the receipt to claim the expense on the voucher) Yes Yes Optional Postage (stamps, certified mail, etc.) No No Unauthorized Taxi, Uber, Lyft and shuttle service Yes Yes Optional Vehicle repairs No No Unauthorized

Travel cards may not be used to purchase personal items like clothing, toiletries, or gifts unless agency guidance is issued for specific items.

Employees may not use their government travel card for any alcohol and alcoholic beverage for which a separate charge is made.

Lodging expenses are not authorized for local travel within a 50-mile radius of the employee’s official station and residence without approval from Director, Travel Management. See IRM 1.32.1.8, Per Diem Expenses for Local Travel, for more information.

Refer to the "Mandatory Use of Travel Cards" – Frequently Asked Questions on the IRS Source website for additional guidance.

National Treasury Employees Union Use of the Travel Card

The travel card cannot be used to pay for travel expenses of employees performing NTEU business unless the IRS has approved it. For example, if NTEU officials travel using NTEU funds rather than government funds, a government travel card cannot be used.

Inappropriate Use of the Travel Card

Credit Card Services is responsible for reviewing travel card transaction reports to ensure charges are appropriate and business-related. Questionable charges on a travel cardholder's statement of account will be referred to management through the appropriate Labor/Employee Relations and Negotiations office for further investigation and resolution. Travel cardholders who use their government travel card for personal charges could be in violation of the Rules of Conduct. The task order with the government credit card contractor requires that travel cards be used only for official government travel and related expenses and that resulting statements be paid in full within the statement period. Examples of inappropriate use include:

Purchasing items for personal use;

Using the card without prior travel authorization;

Using the incorrect credit card;

Use of the travel card by a non-authorized user;

Purchasing meals within the official work location/commuting area (unless employee is in official travel status entitled to meals and incidental expenses (M&IE));

Renting automobile without prior authorization; and

Charging travel expenses of several travelers on one travel card.

Card Controls

The controls and restrictions on travel card accounts are discussed below. If a travel card is declined because of a restriction, refer to the IRS Source website.,

Card Limits

The card limit is the maximum cumulative amount that can be charged to a travel card account in a billing cycle. For most travel cardholders, the card limit is $5,000 per billing cycle. The travel card limit considers unpaid charges from prior monthly billing cycles as part of the card limit. As a result, the actual available card limit fluctuates as charges and payments are posted.

Higher limits are provided for special circumstances such as extended travel. Requests for a higher limit must be made with the approval of the travel cardholder's manager. Requests must be specific as to the need for the increased limit and the duration. The duration may be permanent or for a specific time period and should reflect the traveler’s business needs. It is not appropriate to request an increase in the card limit if there is an outstanding balance. More information about requests to change card and ATM limits is available on the IRS Source website.

Relocation Employees (Special Privileges)

Employees with relocation expense authorizations are required to use the government travel card for house hunting and en-route travel expenses to the new official station. Use of the travel card for temporary quarters is mandatory.

Special privileges for travel cardholders with relocation expense authorization include an increased card limit and enhanced merchant category code templates. Special privileges are removed from the travel cardholder's account at the end of the relocation travel period.

Merchant Category Codes and Templates

Merchant category codes (MCC) are four-digit numerical standard codes that identify the type of goods and/or services the merchant provides. The codes limit purchases to travel-related expenses. Travel card activity is restricted by the MCC assigned to the travel cardholder's account.

A template is a grouping of MCCs assigned to a travel cardholder's account based on anticipated use. The travel card will then be accepted at merchants, such as airlines and hotels, whose MCC is included in the template for that travel card. Travel cards will be declined at merchants whose MCC is not included in the template.

Requests for MCC changes for miscellaneous expenses (non-travel related expenses for lien fees, investigator expenses, administrative summons expenses or Right to Financial Privacy Act expenses) on a restricted travel card account will not be considered.

Cash from Automatic Teller Machines Access

The ATM feature (available only to standard travel cardholders) may be used to obtain cash for official IRS travel expenses. The travel card should be used to the maximum extent possible to charge travel expenses. At a minimum, the travel card must be used to pay for transportation, lodging, rental cars and rental car gas.

The ATM withdrawals are limited to $100 per day with an overall withdrawal limit of $1,000 per billing cycle. The travel cardholders can withdraw cash from an ATM three days prior to the official travel date of departure through the last day of official travel.

The government credit card contractor charges a fee of 2.5% of the amount of the cash advance for the service. In addition, an ATM fee of varying amounts can be charged as an access fee. These fees are charged to the standard travel cardholders account. Both fees are reimbursable to the standard travel cardholder.

Restricted travel cardholders are not granted ATM privileges.

Standard travel cardholders cannot request a travel advance.

Standard travel cardholders can establish or change their card’s PIN at any time by calling the government credit card contractor. PINs are used to obtain cash for official IRS travel expenses that cannot be charged using the travel card. Changes are effective immediately after confirmation.

Information regarding ATM access is available on the IRS Source website.

Record Retention Period for Travel Card Documentation

Travel cardholders are responsible for ensuring that their travel documents have been correctly uploaded into ETS and are legible. The ETS retains copies of the receipts for six years after fiscal year in which travel occurred. See IRM 1.32.11.7.7, Claiming Reimbursements. Managers are not required to retain original receipts and vouchers if the voucher is filed using ETS. Managers must retain copies of approved manual travel authorizations and vouchers, and all supporting documents for six years. Manual travel voucher records may then be destroyed according to the guidelines for records retention and disposition.

Record retention guidance is available on the IRS Source website.

Training and Application Process

Training is a prerequisite for obtaining a travel card. All potential travel cardholders must first complete the travel card self-study training course. The instructions for completing the government credit card contractor's on-line travel card application form can be accessed at the end of the course. All travel card applications must be in the applicant's name as shown in IRS official personnel records or in approved pseudonym names and must be signed by the applicant.

A travel card will be mailed in a plain envelope to the applicant at the statement billing mailing address indicated on the application form. It should be received within five to seven business days from the date the properly completed application is entered in the government credit card contractor's on-line application system.

Travel cardholders will need to call the government credit card contractor at the number on the back of the travel card to establish a PIN. The PIN will be used at chip enabled merchant terminals and for standard travel cardholders to obtain cash from the ATM for official IRS travel expenses that cannot be charged using the travel card. Information regarding the training and application process for obtaining a travel card is available on the IRS Source website.

Electronic Credit Review

The Office of Management and Budget (OMB) Circular A-123, Appendix B, Chapter 6, Creditworthiness, requires all agencies to perform a credit check on new travel card applicants using a Fair Isaac Corporation (FICO) credit score. A new travel card applicant is an employee who has not had a government-issued travel card within the last 12 months. Creditworthiness reviews are an important internal control to ensure that travel cardholders are financially responsible.

The option of consenting to an electronic review by the government credit card contractor is offered at the end of the travel card self-study training course. A new travel card applicant with a credit score of 660 or higher will receive a standard travel card. Applicants with a FICO credit score of less than 660, or who do not consent to an electronic credit review will receive a restricted travel card. Information regarding electronic credit checks is available on the IRS Source website.

Activating the Travel Card

Upon receipt of the travel card, travel cardholders must verify the accuracy of the information on the transmittal document and on the travel card.

If there is an error on the transmittal document or travel card, the cardholder should contact Credit Card Services via IRS Service Central to correct the problem.

If the information is correct, the travel cardholder should activate the travel card by calling the government credit card contractor at the telephone number on the activation sticker. When the call is completed, the card will be activated and ready for use.

Travel cardholders will need to call the government credit card contractor at the number on the back of the travel card to establish a PIN. The PIN will be used at chip enabled merchant terminals and for standard travel cardholders to obtain cash from the ATM for official IRS travel expenses that cannot be charged using the travel card.

Ordering a Replacement Card

If the travel card becomes worn, damaged, or defective in any way, the travel cardholder can order a replacement card by contacting the government credit card contractor at the telephone number listed on the back of the card.

Card Renewal Process

When the expiration date shown on the face of the travel card draws near, the government credit card contractor will send the travel cardholder a renewal card automatically. This generally, will occur two to four weeks prior to the expiration date. The renewal card will require activation. Activation instructions will be provided on a sticker affixed to the renewal card. Activating the renewal card automatically cancels the expiring card. The expired card should be properly disposed of by cutting it up.

Travel Card Refresher Training

Travel cardholders are required to complete refresher training every two years. The objectives of refresher training are to:

Ensure all travel cardholders are made aware of current program rules, regulations, guidelines and changes.

Strengthen the IRS travel card program internal controls.

Travel cardholders will be notified via email with detailed instructions when they are required to complete the refresher course. Travel cardholders will have approximately 45 calendar days to complete the training after being notified.

Monthly Statements

Travel cardholders receive a statement from the government credit card contractor if there is activity on the account or an outstanding balance, unless the travel cardholder has selected "Go Paperless" on the government credit card contractor’s website.

The billing cycle for travel card accounts closes on the third day of each month.

Travel cardholders are responsible for timely payment of all undisputed charges.

Statement Explanation

Travel cardholders will receive a statement of account from the government credit card contractor if there is activity on the account or an outstanding balance. The statement of account is available electronically if the travel cardholder selects "Go Paperless" on the government credit card contractor’s website or is mailed to the statement billing mailing address provided by the travel cardholder. This will usually be the travel cardholder’s home address, unless the travel cardholder has specified a different mailing address.

The monthly statement of account reflects activity on the account for the billing cycle. The billing cycle for travel cards closes on the third of each month. Each charge and credit transaction that posts to the travel cardholder's account during the billing cycle will be itemized on the statement of account. The statement of account will show the total amount due and the payment due date.

The travel cardholder must review the statement of account for erroneous or unauthorized charges. If any of these charges are identified, the travel cardholder must take prompt action to resolve the dispute. More Information is available on the IRS Source website.

Dispute Process

The travel cardholders are responsible for disputing any incorrect or unauthorized charges that appear on their monthly statements of account timely. Travel cardholders must contact the government credit card contractor representative within 90 days from the "transaction date" of the erroneous charge(s).

If the merchant's name and the charge(s) are not recognized by the travel cardholder, the cardholder should immediately contact the government credit card contractor to initiate a transaction dispute so the unrecognized charge(s) can be removed and a new travel card issued. More information is available on the IRS Source website.

If the merchant's name is recognized by the travel cardholder, but the charge was not authorized, the cardholder should contact the merchant to request a credit. If the credit does not post in the next billing cycle, the cardholder should contact the government credit card contractor to initiate a transaction dispute. If the dispute is not initiated within the 90-day time-frame, the cardholder will be responsible for paying the charge(s).

After the travel cardholder notifies the government credit card contractor, disputed amounts may be deducted from "total payments due" . Travel cardholders must be proactive in securing credits resulting from a dispute from merchants timely. Travel cardholders must timely pay all charges on their statement of account that have not been disputed timely.

Information regarding the dispute process is available on the IRS Source website.

Trip Cancellation

When the travel card is used to purchase common carrier transportation tickets through ETS and the trip is cancelled, if the reservation has not been ticketed, the travel authorization and reservation in ETS must be cancelled by the travel cardholder. No transaction fee will be incurred and the fare will not be charged to the travel card.

If the trip is cancelled after ticketing, the travel cardholder should contact the TMC to cancel and request a refund for the common carrier ticket. The travel authorization should not be cancelled in ETS and; the Concur Government Edition (CGE) fee is non-refundable. The travel cardholder should prepare a travel voucher to claim reimbursement for the CGE fee. If a common carrier charge appears on the travel cardholder's statement of account, the travel cardholder must contact the government credit card contractor at the number shown on the back of the travel card to initiate the dispute process. The cardholder must contact the hotel to cancel reservations booked directly with the hotel when booked via a block of rooms. Car and/or hotel only reservations charge on the day the authorization is approved or on the day of arrival if not cancelled timely, incurring a CGE reservation fee. Information about the dispute process is available on the IRS Source website.

Payment Terms

The travel cardholder is responsible for payment of all undisputed charges upon receipt of the monthly statement of account.

The travel cardholder must pay all undisputed charges in full upon receipt of the statement of account. The government credit card contractor must receive the travel cardholder's payment by the due date. The due date is 25 calendar days from the closing date on the statement of account in which the charges first appear. The travel cardholder is responsible for paying undisputed charges timely regardless of whether reimbursement has been received.

Government postage must not be used when remitting payments to the government credit card contractor.

Payment Methods

The travel cardholders may pay their accounts through ETS, through the government credit card contractor's website, by mail, or by telephone. Information regarding each payment method is available on the IRS Source website.

The IRS has implemented split disbursement and salary offset procedures for the government travel cards.

Making/Expediting Payment

Employees are required to use split disbursement. Split disbursement is the ETS default payment method. All employees have the option to change the method and amount of payment (e.g., 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.

Payments allocated to the government credit card contractor in ETS can be verified in the on-line payment feature or when the monthly paper statement of account is received in the mail. Travelers must pay any remaining travel card balance that was not covered by split disbursement to the employees individual billed government travel card. The remaining charges should be paid by the statement of account due date. It is the travel cardholder's responsibility to ensure payments are posted as designated in ETS. Information regarding the split disbursement feature in ETS is available on the IRS Source website.

Payments may be expedited using the on-line payment feature on the government credit card contractor's website. Travel cardholders must provide their American Bankers Association (ABA) routing number, account number and dollar amount. The government credit card contractor does not charge a fee for using the on-line payment feature; however, there may be a fee charged by the travel cardholder's financial institution. Information regarding on-line payments is available on the IRS Source website.

Payments to the government credit card contractor may be made by mail prior to receipt of the monthly paper statement of account. Travel cardholders should include their 16-digit account number with the remittance. A copy of the electronic statement of account may be enclosed with the remittance. Information regarding payments by mail is available on the IRS Source website.

The travel cardholders may use the government credit card contractor’s phone pay service to expedite payment by telephone using an electronic check service. Payments made by this method will post to the travel cardholder’s account immediately. Information regarding the use of the government credit card contractor’s optional method to expedite payment is available on the IRS Source website.

Travel Vouchers: Relationship to Travel Cards

The travel cardholders must file their travel vouchers promptly since all travel card charges must be paid within 25 calendar days from the closing date of the statement of account on which they appear. Travelers are responsible for payment of their IBA charge card bill in accordance with the cardholder agreement, even if the cardholder has not been reimbursed by IRS. Actual bank fees charged for non-payment will not be reimbursed by IRS. When properly submitted travel claims are not paid by IRS within 30 days, IRS will reimburse a late payment fee. This late payment fee is equivalent to interest calculated using the prevailing Prompt Payment Act Interest Rate plus a fee equivalent to any late payment charge the bank would have charged the traveler had they not paid the bill. All interest paid on late vouchers is considered income for payments of $600 or more during the calendar year and must be reported on an individual’s tax return.

Delinquent Accounts

Travel cards with a balance due that remains unpaid for a period of 61 days or more from the closing date of the statement of account on which the charges first appeared are considered delinquent. Failure to pay undisputed charges is a conduct issue that could result in disciplinary action.

Past Due Accounts

A travel card account with an unpaid, undisputed balance 31 days after the statement closing date on which the charge(s) first appeared is considered past due. If an account is unpaid 45 days from the statement closing date, the government credit card contractor will send the travel cardholder a "past due" letter. If the account remains unpaid at 55 days, the government credit card contractor will send the travel cardholder a pre-suspension notification. A travel card account with an unpaid, undisputed balance 61 days after the closing date is considered delinquent.

Suspension and Reactivation

If an account is unpaid 61 days from the statement closing date on which the charge(s) first appeared, the government credit card contractor will suspend the cardholder’s travel card account and the travel cardholder will not be able to use the travel card. The government credit card contractor will reactivate a suspended travel card after payment has been received.

Charges that have been disputed (and confirmed by the government credit card contractor by email) will not be considered delinquent until the government credit card contractor makes a determination.

At the time of suspension, any special privileges assigned to the account, such as an increased card limit, will be revoked. Special privileges will not be reinstated when the payment is made.

Multiple Suspensions

If an account has been suspended two times during a rolling 12-month period for undisputed amounts and becomes past due again, the government credit card contractor can cancel the travel card account. A rolling 12-month period begins in one month and concludes 12 months later. For example, if a travel cardholder account is suspended in May 2020, the suspension will continue to be considered as the first suspension until May 2021 when it will drop-off of the 12-month calendar.

The government credit card contractor will issue a letter to notify the travel cardholder and offer the travel cardholder an opportunity to avoid cancellation if the past due balance is paid within ten days from the date of the letter. A second letter will be sent to the travel cardholder if the account has been cancelled due to failure to pay the outstanding amount within the ten-day period.

Payments Returned for Non-Sufficient Funds

Payments by check, telephone or on-line that are returned by the government credit card contractor because of non-sufficient funds (NSF) will affect the travel cardholder’s account.

Upon the first instance of an NSF payment, any special privileges assigned to the travel cardholder’s account, such as an increased card limit, will be revoked.

When a second instance of an NSF occurs in a rolling 12-month period, the government credit card contractor will automatically cancel the travel cardholder’s account. The government credit card contractor will not reinstate an account that has a history of payments returned for non-sufficient funds.

Cancellation

If an account is unpaid 126 days from the closing date on the statement of account in which the delinquent charge(s) first appeared, the government credit card contractor will cancel the cardholder’s travel card account and revoke all charging privileges.

If an account remains unpaid for 151 days from the closing date of the statement period on the statement of account, the government credit card contractor may report the delinquency to the credit bureaus and it will appear on the travel cardholder’s personal credit history. More information is available on the IRS Source website.

Cancelled Card and Need to Travel

If an employee's travel card account has been suspended or cancelled for non-payment and, then, the employee is required to travel, the following sources of payment for allowable travel expenses are authorized:

CBA for common carrier transportation expenses only

Personal funds/personal charge cards, except for purchases of common carrier tickets over $100

Travel advances.

Salary Offset for Undisputed Travel Card Debt

The authority for federal agencies to collect undisputed delinquent amounts incurred on an employee's travel card from the employee's disposable pay is contained in the Travel and Transportation Reform Act of 1998 (Pub. L. No.105-264).

IRM 1.36.4, Administrative (Non-Tax) Debt Management, implements the IRS policy for salary offset.

The government credit card contractor may consider salary offset for outstanding undisputed travel card charges suspended accounts. Selection for salary offset is made at the government credit card contractor’s discretion using established collection criteria. Salary offset will be considered upon written request from the government credit card contractor and approval of IRS. See 1.32.4.2.8.2, Suspension and Reactivation, for additional information on suspended accounts.

No more than 15% of the employee's disposable pay per pay period will be collected under this procedure. The debt covered by this collection procedure is lower in priority to all other involuntary collection, garnishment and offset actions and will not be collected if higher priority debt would result in collecting more than 15% of the employee's disposable pay for any given pay period.

When the IRS receives a written request from the government credit card contractor for collection of travel card indebtedness, the employee will be afforded due process before any salary amounts are withheld. The IRS will notify the employee in writing of its intention to collect the debt. The employee will be provided 30 days to repay the delinquent balance or enter into a written payment agreement with the government credit card contractor.

Salary offset will continue until the full amount of the debt is collected or the employee makes full payment.

If the employee does not make full payment or enter into a payment agreement within the 30-day period, collection will begin the next pay period. The employee will receive a notification of the amount of the bi-weekly deduction.

The salary offset provision arises under the debt collection procedures in 41 CFR § 301-76.100, which provide due process rights to employees, including written notice and the right to request a review of the debt. If an employee is not disputing a travel card debt, the employee is waiving rights that arise under the Debt Collection Act.

Reinstatement Process

The government credit card contractor will rarely reinstate a travel card account that was cancelled due to non-payment. A travel card account that was cancelled due to non-sufficient funds or multiple suspensions will not be considered for reinstatement. If an employee's travel card account was cancelled as a result of non-payment and the employee wants to pursue reinstatement, the outstanding balance on the account, including late fees, must be paid in full. The employee should then contact their manager.

If the manager determines the employee's reinstatement request should be pursued, the employee will be required to complete the on-line travel card self-study training course available on the IRS Source website. The manager will complete the Request for Consideration of Reinstatement Form and forward it to Credit Card Services.

Upon receipt of the required documentation, Credit Card Services will review the employee's travel card account history. If the account has been full paid and has no history of any payment being made with a check with non-sufficient funds or collection agency involvement, Credit Card Services will forward the request to the government credit card contractor.

The government credit card contractor makes the final determination on whether the account will be reinstated. The government credit card contractor may review and consider the employee’s complete credit history in deciding whether to reinstate the individual’s account. Credit Card Services will notify the manager of the government credit card contractor’s decision. Due to the government credit card contractor’s required review of the account, the request could take several weeks to process.

If the account is reinstated and becomes past due again, Credit Card Services will cancel the account. No future reinstatement requests will be considered.

Information on requesting reinstatement of a travel card account and the Request for Consideration of Reinstatement Form is available on the IRS Source website.

Travel Card Account Changes

Information and procedures regarding account maintenance changes are available on the IRS Source website. Account maintenance changes include:

Name change

Address and phone number changes

Canceling your travel card

Reactivating a closed travel card account

ATM Access, Usage and Limit Changes

Limit increase

Declined transaction

Travel Card Problems

Information and procedures regarding travel card problems are available on the IRS Source website. Travel Card problems include:

Lost, stolen or compromised travel card

Delinquent accounts

Canceled trip

Incorrect charges

Account credit

Centrally Billed Account Program

A corporate travel card account set up for travelers who do not have an individually billed account to use for official IRS travel expenses (airline and train tickets). One CBA account is established for each IRS business unit.

Centrally Billed Account Guidelines

The CBA is a credit card account that travelers can use to charge common carrier transportation expenses and is available to:

Employees when issuance of the government contractor-issued travel card would adversely affect the IRS mission or put the employee at risk.

Employees who are not eligible to receive a government contractor-issued travel card.

New employees who have not yet obtained their own travel card.

Invitational travelers.

Employees who have received a written exemption from the mandatory use of the travel card from the director, Credit Card Services; and

Relocating employees and family members may use the CBA for house-hunting trips and en- route travel if the employee does not hold a government credit card.

A traveler who has a travel card cannot use the CBA unless they meet one of the following exceptions:

Incur foreign travel transportation costs.

Have a suspended or cancelled travel card account.

Authorized Uses of the Centrally Billed Account

The CBA can only be used for purchasing common carrier transportation tickets and related fees for official IRS travel while employees are in travel status away from their official station. Authorized uses are as follows:

Airline tickets

Railway tickets

CGE fees for transportation ticketing

Unauthorized Uses of the Centrally Billed Account

Unauthorized uses of the CBA include:

Personal travel (airline and train)

Rental cars and gasoline

Lodging and meals

Centrally Billed Account Ticket Authorization Process

The traveler’s manager must authorize the traveler to use the CBA. The traveler will use ETS to complete and sign a travel authorization. The signed travel authorization reflecting CBA as the method of reimbursement will route systemically to a credit card services conditional router for review and approval.

The Credit Card Services conditional router will review the reservation and will either approve (authorize) or disapprove (return) the request. The document is stamped in ETS and the traveler receives a general email message indicating the status.

Approved (authorized) requests will route to the traveler's manager for review and approval of the trip. The TMC will issue the transportation ticket three or four days prior to the scheduled departure date and will email or fax an invoice to the traveler, confirming the ticket has been purchased.

Disapproved (returned) requests will not include a justification in the email message from ETS. Travelers may review the justification and/or status of a pending request by selecting Digital Signature from the pull-down list located at the bottom of the ETS screen.

Additional information regarding the process for using the CBA is available on the IRS Source website.

Travel Voucher Considerations

The CBA charges are billed and paid monthly. Travelers who use the CBA cannot claim reimbursement for transportation and CGE fees on their travel voucher. Travelers should ensure that:

If using ETS, the method of reimbursement should reflect CBA on the transportation ticket and the CGE fee.

If using the manual travel authorization form, the travel voucher (Standard Form 1012) should indicate use of the CBA as the method of payment for the transportation ticket and the CGE fee.

Managers or approving officials should review the TMC itinerary or invoice attached to the voucher to determine how the transportation ticket was purchased. Expenses charged to the CBA should not be approved for reimbursement to the traveler. Information is available on the IRS Source website.

Unused Tickets

If the CBA issued ticket is not used, the TMC will issue a refund automatically within 24 hours (no exchanges are permitted).

Ticket Cancellation

When the CBA is used to purchase common carrier transportation tickets and the trip is cancelled, the employee must promptly notify the TMC and Credit Card Services.

If an electronic ticket was issued using the CBA, the traveler must notify the TMC of the cancelled trip immediately and request issuance of a credit.

If the ticket has been invoiced, the ETS travel authorization must be left open.

If a paper ticket was issued, the traveler must notify the TMC of the cancelled trip immediately and return the paper ticket to the TMC. A credit will not be issued for the paper ticket until the ticket is returned to the TMC.

Travelers must notify Credit Card Services via an IRS Service Central ticket or by calling the ERC at 866–743–5748 (TTY: 866-924-3578) for assistance if a trip is cancelled. The traveler must provide the following information immediately after the trip is cancelled:

Original travel authorization number;

Date the TMC confirmed cancellation and/or date paper ticket was returned for refund; and

Travel dates.

Special Travel Considerations

Last-minute travel - For last-minute travel, defined as Friday afternoon or weekend travel notification, the traveler may contact the TMC for transportation tickets. Travelers who do not have a travel card or have a travel card that is declining, may use the CBA. The TMC will issue the CBA ticket and notify Credit Card Services of the emergency issuance. The traveler must complete and the traveler’s manager or approving official must approve a travel authorization through ETS or on a manual travel authorization form.

Travel expenses charged to another business unit - The traveler's manager or approving official is responsible for ensuring the traveler has provided the correct funding codes in ETS or on the manual travel authorization form. When travel is not being charged to the traveler's home organization, the correct funding codes must be obtained from the organization funding the travel.

Disapproved (returned) CBA transportation requests - Current travel cardholders who selected CBA as the method of payment for transportation in ETS and were disapproved, must cancel the current transportation reservation and create a new reservation using their travel card.

Airport travelers (reservation without ticket or no reservation) - Travelers who arrive at the airport during business hours without an airline ticket and who must use the CBA (due to having no travel card or their travel card was declined) may contact the TMC to secure a reservation. The traveler must then contact the Employee Resource Center (ERC) and request expedited assistance to obtain approval to use the CBA and acquire the transportation ticket.

Invitational travel - The business unit will designate an IRS employee to serve as a representative for the invitational traveler. The designated IRS employee is responsible for making travel arrangements and completing the manual travel authorization form.

Relocation travel - Tickets for common carrier transportation authorized for an IRS employee's spouse for travel associated with house hunting can be charged to the CBA. En-route common carrier transportation tickets authorized for the IRS employee's spouse or dependents can also be charged to the CBA. IRS employees should:

Ensure the relocation authorization provides for house hunting and en-route travel.

Contact the TMC to make reservations.

Complete the manual travel authorization form.

Indirect Travel - Personal and Official Travel Combined

Employees are not able to combine personal and official travel reservations in ETS. The ETS is for official government travel only.

Employees who combine personal travel with official travel must call Duluth at 866-442-9925. Duluth will book a one-way official travel fare for the portion of travel between the official station and temporary duty (TDY) station. This fare must be purchased with the employee’s individually billed government travel card account (IBA) or the centrally-billed account (CBA) if traveler hasn’t received their IBA. Duluth will also note the total cost of a round-trip official travel fare on the itinerary/invoice, to be used on Form 15278, Cost Comparison worksheet.

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

Official Travel Paid by Other Federal Agencies or Entity - Per IRM 1.32.11.10, Travel Payments from Other Federal Agencies, when an employee travels for another federal agency, the traveler has two options: Direct Reimbursement or Pay-In-Kind where the other agency/entity pays all expenses to the traveler.

Direct Reimbursement - The traveler completes an IRS ConcurGov authorization and voucher, no additional approval from Credit Card Services is needed.

Pay-In-Kind - The traveler must request and obtain approval prior to travel to use their IRS Government Travel Card from the director, Credit Card Services. An email request to *IRS CCS mailbox with subject line: Request to Use IRS Government Travel Card - Travel for Another Agency/Entity must include the travelers: Name TDY location Travel period/dates of travel Agency or Entity traveling for Documentation of event

More Internal Revenue Manual

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Prepping for a PCS? Know your travel-card rules

For authorized travel expenses during your permanent change-of-station move , the Defense Department requires that most service members use the Government Travel Charge Card. When you get your orders, go to your organization’s point of contact for the travel card to secure one.

And don’t delay.

“One common trend we’re seeing is that soldiers aren’t requesting their travel card in time for the PCS,” said retired Army Col. Eldon Mullis, deputy director and chief operating officer of Army Emergency Relief .

You’re reimbursed up to the limit of your travel allowances, so if these purchases exceed that amount, you’ll have to pay the rest of the bill — and do so within the required time frame after you complete your PCS.

Relocation expenses include transportation costs, lodging and meals during your allowable travel time, along with related costs.

They also include any relocation items normally purchased with a dislocation allowance — items you’d buy at a retail store to set up your household at your new location, such as cleaning materials, a lamp or even a new television.

SCRA and military moves: What you need to know

Troops heading out on deployment, or changing their duty station, can get out of their lease without penalty in most cases thanks to the servicemembers civil relief act..

You can use the travel charge card for deposits at the new location, such as those for utilities and rent. But those deposits are not reimbursable from the government: You’ll have to pay the bills within the required time frame after your move.

And if you decide to take a side trip on your way to your next duty station for a quick family vacation or even a visit with relatives, don’t put those expenses on your travel card. Use of the GTCC is limited to official relocation costs.

Need more travel-card background? Check out this online tutorial .

Karen has covered military families, quality of life and consumer issues for Military Times for more than 30 years, and is co-author of a chapter on media coverage of military families in the book "A Battle Plan for Supporting Military Families." She previously worked for newspapers in Guam, Norfolk, Jacksonville, Fla., and Athens, Ga.

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In This Section

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Charge Card

• Sustainability

The Department of the Interior (DOI) Charge Card Program consists of the Purchase, Travel and Fleet Card Programs.

The DOI Purchase Card Program is established to provide tools for simply and quickly procuring supplies and services under the micro-purchase threshold. The purchase card is a centrally billed, government charge card used to pay for goods and services in support of official government business.

The DOI Travel Card Program is established to provide a tool for simplified paying of official business travel services and expenses at DOI. The Travel Card Program includes the GSA Tax Advantage travel card, the corporate travel card, sponsor travel card, and the declining balance travel card.

The DOI Fleet Card Program is established to provide payment tools for purchasing fuel, authorized repairs, parts, or services for government owned or leased vehicles, fueled appliances and equipment, small marine craft, and aviation, in support of official government business.

State Tax Exemption

For state tax exemption information by state, please visit  GSA SmartPay Tax Information

GSA Tax Advantage Travel Card Guide

Links of Interest

GSA SmartPay Program

Appendix B to Circular No. A-123, A Risk Management Framework for Government Charge Card Programs

Points of Contact

Charge Card Program Manager:

Kenneth Casey, [email protected] , 720-826-9791

Interior Business Center’s Charge Card Support Center :

[email protected]

Freedom of Information Act 

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