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Purchase Card

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

Some local training offices authorize, or require, use of the Purchase Card to pay for training in conjunction with the SF-182 process. The micro purchase threshold for training expenses is $3,500 or less. Micro purchases can be made using the Purchase Card, Convenience Check, or a Purchase Order.

The Purchase Card is a means to expedite procurement, and it is normally the preferred method of paying for goods and services within the cardholder’s authorized limit. The maximum allowable single transaction limit is $3,500. It is prohibited to split purchases to circumvent the micro purchase limit.

Processing of the SF-182 is still required to obtain training even if the Purchase Card is used for payment. Purchase Card users must take a mandatory training class and comply with the rules for its use.

If the Purchase Card will be used for payment, write, "Purchase Card buy," in the billing data block on the SF-182 to avoid duplicate payments. When the Purchase Card is used, the cardholder will enter the purchase in the purchase card log in IPS, and reconcile the log entry when the transaction posts.

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

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