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

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