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Unique Internal Order Code (UIOC)

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

A unique internal order code (UIOC) is a five or eight-digit, alphanumeric financial code that tracks the costs of specific events for IRS training courses and meetings. The UIOC is required for training or meetings with a total estimated or reimbursable cost of $20,000 or more.

Business units must contact their finance or budget office to request establishment of a UIOC for events with a total estimated or reimbursable cost of $20,000 or greater. Once an event has been approved, the CFO/Financial Management (FM) cost unit will activate the established UIOC for use.

Travelers must use the UIOC when attending an approved training or meeting; this ensures the IRS can capture the full cost of an event.

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

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