Attendance Requirements at Training Events, Meetings or Conferences

Meetings, conferences, and other events often provide an important opportunity for improving the effective management of agency programs or delivery of training. The IRS may pay an employee’s expenses for attending a meeting, conference, or other event as a training expense when:

The purpose of the conference, meeting or event is educational/ instructional.

The content is germane to improving individual and/or organizational performance.

More than half of the time scheduled for the conference, meeting or event consists of planned, organized exchanges of information between presenters and audience.

The employee will derive developmental benefits through attending.

Records of instruction and attendance for each day of the course or each session within a course shall be maintained in the IRS system of records. Form 10268 (Training Registration Record) and Form 13733 (Training Attendance Log) or other equivalent forms, may be used to facilitate recordation. See section 6.410.1.3.11(12) IRM 6.410.1.3.11.3 (12) regarding documentation requirements for off-site events.

See Record Keeping Requirements in section 6.410.1.3.11.3 (12).

Treasury Directive 12-70 procedures should be followed to minimize event-related costs and ensure expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.

Employees and managers who are scheduled and approved to attend training events are expected to attend the entire event. A training event includes all training delivery platforms such as in-person classroom, virtual classroom (e.g. Saba Meeting, Live Meeting, webinars) and online learning. Emergencies do arise that may prevent a student from attending all of the training. An emergency is any situation requiring the employee’s immediate attention, which cannot be predicted by the employee or the supervisor prior to the training. If an emergency arises, a student must obtain an authorized absence from the instructor and manager.

For all authorized absences not exceeding 10 percent of the training event, the student is expected to make up all assignments, activities and tests per an agreement with the instructor and manager. Any student missing in excess of 10 percent of the training event, will not receive credit in ELMS for the course. In this case, the entire course must be retaken. Exceptions are noted below:

For general IRS CPE events that are informational and do not require Level 2 proficiency, students with an authorized absence should not miss more than 30 percent of the training in order to receive ELMS credit. However, the sponsoring business unit may determine a higher attendance requirement depending on the nature of the subject matter.

For CPEs associated with maintaining professional accreditation such as CPA/CPE, the association sets the standards for successful completion including course attendance. For CPAs, that association is the National Association of State Boards if Accountancy (NASBA). Please refer to IRM 6.410.1.3.3.3 for complete information regarding CPA/CPE.

Students must arrange with the instructor and manager on how to make up the missed time. The made up time should occur either before or after class, preferably within the same day or week of the training, pending the instructor’s availability.

In addition to making up the time, students must also satisfactorily complete any applicable Level 2 criteria for course credit. Those criteria include full participation and achieving a passing score for tests, exercises, simulations or any other measure associated with the training event.