IRS closes out ‘hardship’ requests for telework, citing return-to-office mandate
The IRS is setting new limits on telework for employees who are facing a variety of temporary hardships.
The agency said in an internal memo Monday that hardship-based requests for full-time telework that employees submitted, but were still awaiting approval, will be “closed,” effective immediately.
The memo, obtained by Federal News Network, cites the Trump administration’s return-to-office mandate for federal employees as the reason for the policy change.
“As a result of return to office, the current hardship program process and approvals will be adjusted to ensure compliance,” the memo states.
According to the memo, IRS employees are generally limited to five days of telework per calendar year.
Employees can still submit hardship-based telework requests, but approvals must come from the agency’s leadership or its human capital office, which is inundated with paperwork from employees retiring under the deferred resignation program.
The IRS lost more than a quarter of its employees this year through voluntary separation incentives.
Several IRS employees told Federal News Network that the IRS in the past has granted hardship-based telework to accommodate a range of emergencies, including employees facing domestic violence or employees who are immunocompromised following organ transplants.
It’s not clear how long employees will wait for hardship approvals under this policy change. Federal News Network has reached out to the IRS and the Treasury Department for comment.
The memo states that requests for short-term telework arrangements lasting fewer than 90 days will still be reviewed and considered on a case-by-case basis.
Short-term telework arrangements for less than 30 days must get approval from the agency’s human capital office. Hardship requests for more than 30 days of telework will require approval from the agency’s chief operating officer.
The new IRS policy comes as other agencies are setting restrictions on telework as a reasonable accommodation for employees with disabilities.
The Department of Health and Human Services rolled out a new reasonable accommodation policy last week that required all telework, remote work, or reassignment requests to be reviewed and approved by an assistant secretary or a higher-level official — a decision that is likely to slow the approval process.
Meanwhile, IRS employees have been under scrutiny from an agency watchdog to ensure they are complying with the Trump administration’s return-to-office mandate.
Federal News Network reported in August that the Treasury Inspector General for Tax Administration conducted an audit, at the request of the Treasury Department, to see if IRS employees were reporting to the office as often as they claimed.
The Trump administration, more broadly, has required agencies to collect data, including badge swipes into office buildings, to determine if federal employees are following the return-to-office mandate.
According to the National Treasury Employees Union’s 2022 national agreement with the IRS, when an employee is experiencing a temporary hardship, the agency “will make every reasonable effort to approve a temporary telework location,” including moving the employee to another office location.
Under this labor agreement, the IRS can approve a permanent hardship in cases where an employee or an immediate family member faces a “significant hardship” that threatens their life or livelihood. Examples include seeking specialized care for serious medical conditions that affect major life functions, a spouse faced with relocation or the loss of their job, or employees facing domestic violence or other similar “threats to life or limb.”
Temporary hardship requests are granted on a broader basis than permanent hardship requests. NTEU and the IRS included temporary hardship requests in their labor contract, based on discussions around medical issues impacting an employee’s immediate family members.
The 2022 agreement states the IRS may approve a temporary hardship for up to a year, depending on the circumstances of the hardship and “subject to staffing and workload needs.” Management can further extend a temporary hardship for a maximum of one more year.
IRS denials of hardship requests are supposed to be resolved through the union’s grievance procedure. The IRS, however, no longer recognizes NTEU, given the Trump administration’s rollback of collective bargaining rights across the federal workforce.
NTEU is leading a lawsuit challenging those executive orders targeting federal employee unions. The U.S. Court of Appeals for the District of Columbia will hear oral arguments in the case next Monday.
The IRS memo states that the agency will still grant requests for “situational” telework for “unforeseen, non-recurring emergencies.”
Those include an employee dealing with an illness or medical appointment that would normally require sick leave, an employee needing to stay home to meet with a service provider for urgent home repairs, or a school or caregiving facility closure with less than 24 hours’ notice.
The memo states that IRS managers can provide up to 90 days of telework as an interim accommodation for employees waiting for the agency to process their request for reasonable accommodation.
Federal agencies are required under the Rehabilitation Act to provide reasonable accommodations to qualified employees with disabilities, as long as that accommodation does not result in an “undue hardship” for agencies.
“Treasury recognizes the role that limited telework can play to support achieving the mission and employees’ work-life balance,” the IRS memo states.
However, Tax Notes reported last week that the IRS faces a growing backlog of more than 8,000 reasonable accommodation requests.
The post IRS closes out ‘hardship’ requests for telework, citing return-to-office mandate first appeared on Federal News Network.

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