of business units Instructors or Speakers›Reimbursement for Fees or Travel to Attend Conferences
Subscriptions to Online or Web-Based Training or Services
Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States
The following conditions apply to TD 12-70 processing and approval of online or web-based training or services:
If the
and
then
training course content is online or cloud- based, and accessible by work or home computer, or mobile device
provides users with on-demand training from their regular duty station or telework location
the subscription is exempt and does not require the TD 12-70 approval process or input to the STETS.
training course content is online or cloud-based
travel costs for trainees, speakers, or instructors are associated with online training
input the event with associated costs to the STETS database.
the only costs associated with the training are the annual subscription fees to access the online course content
the subscription is exempt, and does not require TD 12-70 approval process
(Example: SkillSoft is a subscription exempt from the TD 12-70 requirements and STETS input.)
Refer to Exhibit 6.410.10-1, ,TD 12-70 Event Input to the STETS and Documentation and Reporting Requirements, for additional guidance
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