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of business units Instructors or Speakers›Note:›Utilizing Instructors

Instructor Preparation Time

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

Unless otherwise specified in individual course administration guidelines, Classroom Instructors must be allowed, prior to the beginning of class, between two and four hours of preparation time for each hour of training they are to deliver.

Preparation time may be adjusted upward or downward, as specific circumstances indicate, as follows:

Preparation time may be reduced for a very experienced instructor, for instructors teaching lessons they have recently taught, and for instructors teaching courses that are conducted using long-established instructional techniques and methods.

Preparation time should be increased for new instructors (to allow for rehearsal and feedback during the preparation period), for instructors teaching newly-developed courses, for instructor teams working together for the first time (to allow for shared rehearsal time), and for instructional assignments to teach highly complex or highly technical courses requiring extensive research and preparation.

Curriculum is currently under review, which will eliminate the need for additional preparation time as instructors will prepare without pre-existing training material.

On-the-Job-Training (OJT/OJI) Instructors will be provided a minimum of one day preparation time, unless other guidelines have been issued.

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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