SF-182 Process

The SF–182, is used to request, approve, and certify payment for attendance at training events, meetings, conferences, seminars, and symposia. The SF-182 may only be used to acquire courses that will train an employee to meet a mission-related and/or performance improvement related need where there are no in-house training options available.

The SF-182 must be funded and approved prior to the training event. Delegation Order (DO) No. 6-10 designates the appropriate approving officials. The DO is available at: http://irm.web.irs.gov/link.asp?link=1.2.45.11.

There are two options for completion of the SF-182:

The form is available electronically (Catalog #10411H, Rev. 12-2006) as a fillable PDF file at: http://publish.no.irs.gov/getpdf.cgi?catnum=10411. Instructions for completing the form are included. Beckley Finance Center (BFC) will accept electronically signed SF-182 forms.

The automated form can be completed in the Enterprise Learning Management System (ELMS) by a business unitbusiness unit) ELMS administrator. The business unit must contact the LEADS Knowledge Management/Learning Technology office to establish the required approval and verification roles in ELMS. The BFC has approved the use of ELMS to submit an approval pdf version of the SF-182 through an encrypted Outlook message to the BFC website.

The Privacy Act requires that IRS provides a Privacy Act Notice on the SF-182 or on a separate form that may be retained by the employee. An acknowledgment signature is not required. The Privacy Act Statement in the SF-182 is located within the electronic version found on the website.

An employee who attends non-government training of 80 hours or more must sign an Employee’s Agreement to Continue in Service. The employee agrees to continue in service for a period at least equal to three times the length of the training period. If the employee voluntarily leaves the government before the agreed upon amount of service, IRS has the right to require repayment for the tuition and related fees, travel, and other incidental expenses (excluding salary) incurred in connection with the training. The Employee’s Agreement to Continue in Service is located within the electronic version found on the website.

If a group of employees is attending the same outservice training event [same date, time, location, and cost], a sheet listing the separate names and Standard Employee Identifiers (SEID) will be attached to one SF-182 noting "See Attached List" in Item 1 of the form.

Follow local procurement regulations regarding the use of purchase cards and purchase orders when contacting the vendor to procure outservice training. In addition, when procuring outservice training, a shopping cart or purchase requisition must be created in PPS to request and certify the ability of necessary funding.

An employee who fails to satisfactorily complete the approved and funded outservice training as determined by the program or institution, is required to reimburse the agency for all costs associated with the training (tuition, fees, books, travel).

Within five working days after completion of an outservice training event, the employee's immediate supervisor must send BFC the SF-182 with a completed Section F, Certification of Training Completion and Evaluation, which serves as receipt and acceptance. If the purchase is completed by Purchase Card, a copy must be provided to the card holder as proof of receipt of service(s).

No cost training, such as webinars, do not require an SF-182. If there are costs, whether paid by the government or paid by the employee, an SF-182 must be prepared. If employees require credit for completed no cost training, Form 12201, ELMS Learning/Teaching History, must be completed to record training in the ELMS Training History. The form is available electronically (Catalog #27106Z, Rev, 2-2012) and can be downloaded from the IRS Publishing website at http://core.publish.no.irs.gov/forms/internal/pdf/f12201--2012-06-00.pdf

Commercial Off the Shelf (COTS), outservice training can be purchased up to $150,000 without going through procurement.

Online programs that are designated with a time frame must be completed within one year of registration.