Skip to main content
An official website of the United States Government
English
Español
中文 (简体)
中文 (繁體)
한국어
Русский
Tiếng Việt
Kreyòl ayisyen
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
Search
Toggle search
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Help Menu Mobile
Help
Menu
Toggle menu
Main navigation
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
Businesses & Self-Employed
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Form 1040 Instructions
Form W-9
Form 4506-T
Form W-4
Form 941
Form W-2
Form 9465
POPULAR FOR TAX PROS
Form 1040-X
Form 2848
Form W-7
Circular 230
Main navigation
File
Pay
Refunds
Credits & Deductions
Forms & Instructions
Info Menu Mobile
Help
News
Charities & Nonprofits
Tax Pros
Home
IRM
Part 6. Human Resources Management
Part 6. Human Resources Management
Table of Contents
6.10 Agency Accountability Systems
6.10.1 IRS Personnel Staffing Accountability
6.213 Excepted Service
6.213.1 Employment in the Excepted Service
6.250 Strategic Human Capital Management
6.250.1 Policies, Requirements, Responsibilities, and Strategies
6.250.2 Internal Revenue Service Enterprise Workforce Planning
6.250.3 Delegated Examining Authority
6.300 Employment (General)
6.300.1 Employment (General)
6.304 Expert and Consultant Appointments
6.304.1 Expert and Consultant Appointments
6.307 Veterans Recruitment Appointments
6.307.1 Veterans Employment Programs and Restoration to Duty
6.308 Volunteer Service
6.308.1 Student Volunteer Service
6.315 Career and Career Conditional Employment
6.315.1 Career and Career-Conditional Employment
6.315.2 Probationary Period for Career and Career-Conditional Employment
6.316 Temporary and Term Employment
6.330 Recruitment, Selection, and Placement
6.330.1 Recruitment Selection and Placement
6.332 Strategic Recruitment
6.332.1 Workforce Recruitment Strategies
6.332.2 New Hire Eligibility and Pre-Employment Review
6.334 Temporary Assignments Under the Intergovernmental Personnel Act (IPA)
6.334.1 Temporary Assignments under the Intergovernmental Personnel Act (IPA)
6.335 Promotion and Internal Placement
6.335.1 IRS Merit Promotion Plan and Internal Placement
6.335.2 Training and Development Programs under the Merit Promotion Plan
6.337 Examining System
6.337.1 Alternative Rating and Selection
6.338 Qualification Requirements
6.338.1 Qualification Requirements
6.339 Medical Qualification Determinations
6.339.1 Medical Qualification Determination Requirements
6.340 Other Than Full-Time Career Employment
6.340.1 Other Than Full-Time Career Employment (Part-Time, Seasonal, and Intermittent)
6.350 Job Abolishment Procedures - Non Reduction in Force (RIF)
6.350.1 Use of Non-Reduction in Force (RIF) Job Abolishment Procedures
6.362 Pathways Program
6.362.1 External Pathways Programs
6.410 Learning and Education
6.410.1 Learning and Education Policy
6.410.8 Learning Management System Standards
6.410.9 Training Evaluation Policy
6.410.10 Event Planning and Approval
6.430 Performance Management
6.430.1 Introduction to Performance Management
6.430.2 Performance Management Program for Evaluating Bargaining Unit and Non Bargaining Unit Employees Assigned to Critical Job Elements (CJEs)
6.430.3 Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts
6.430.4 Performance and Reduction in Force
6.430.5 Performance Appraisals for Temporary Assignments
6.432 Performance Base Reduction in Grade and Removal Actions
6.432.1 Addressing Poor Performance
6.432 Performance Base Reduction in Grade and Removal Actions
6.432.1 Addressing Poor Performance
6.451 Employee Performance and Utilization
6.451.1 Policies, Authorities, Categories, and Approvals
6.511 Position Classification
6.511.1 Position Management and Classification Policy and Operational Guidance
6.530 Aggregate Limitations on Pay and Special Rate Schedules
6.530.1 Aggregate Limitation on Pay and Special Rate Schedules
6.531 Pay Under the General Schedule
6.531.1 Pay Under the General Schedule and IRS Payband System
6.536 Grade and Pay Retention
6.536.1 IRS Grade/Band and Pay Retention
6.550 Pay Administration
6.550.1 Pay Administration - General
6.550.2 Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel
6.550.3 Severance Pay
6.553 Reemployment of Civilian Retirees to Meet Exceptional Employment Needs
6.553.1 Reemployed Annuitants (REA) with a Salary Offset Waiver
6.575 Recruitment, Relocation, Retention, and Extended Assignment Incentives
6.575.1 IRS Recruitment, Relocation, Retention, and Extended Assignment Incentives
6.576 Voluntary Separation Incentive Payments (VSIP)
6.576.1 Use of Direct Buyouts (VSIP) and Job Swaps
6.610 Hours of Duty
6.610.1 IRS Hours of Duty
6.630 Absence and Leave
6.630.1 IRS Absence and Leave
6.630.2 Absence and Leave for Military-Related Reasons
6.630.4 Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety Leave
6.630.5 Leave and Flexibilities for Birth, Adoption, Foster Care, or Child Bereavement
6.711 Labor-Management Relations
6.711.1 Authorities, Responsibilities, and Processes
6.711.2 Processing Information Requests
6.715 Voluntary Separations and Reductions in Grade or Pay
6.715.1 Policies, Responsibilities, Requirements, and Procedures
6.731 Suitability Determinations for Employment
6.731.1 Suitability Determinations for Employment
6.735 Ethics and Conduct Matters
6.735.1 Ethics and Conduct Matters: Guidance
6.735.2 IRS Outside Employment
6.751 Discipline and Disciplinary Actions
6.751.1 Discipline and Disciplinary Actions: Policies, Responsibilities, Authorities, and Guidance
6.752 Disciplinary Suspensions and Adverse Actions
6.752.1 Disciplinary Suspensions of 14 Calendar Days or Less
6.752.2 Adverse Actions
6.771 Agency Grievance System
6.771.1 Agency Grievance System (AGS)
6.800 Employee Benefits
6.800.1 Workers’ Compensation Program
6.800.2 IRS Telework Program
6.800.3 IRS Employee Assistance Program and Work-Life Referral Services
6.800.4 Lactation Program
6.959 IRS Broadbanding Systems - IRS Payband System
6.959.1 IRS Payband System