Introduction – What Is Form 10837?
IRS Form 10837, titled Request for Weather and Safety Leave Due to Emergency Conditions, is an internal human resources and personnel form administered by the Internal Revenue Service (IRS) Human Capital Officer (HCO) and the U.S. Department of the Treasury. It operates under federal civil service laws, specifically 5 U.S.C. Section 6329c, 5 CFR Part 630 (Subpart P), and Internal Revenue Manual (IRM) Section 6.630.4.
Unlike standard tax forms filed by the public to report income or claim deductions, Form 10837 is an internal workforce administrative form used by IRS employees. It allows agency personnel to formally request paid Weather and Safety Leave (WSL) when hazardous weather, natural disasters, or other emergency safety conditions prevent them from safely commuting to their official post of duty or performing productive work at an approved telework site.
Purpose of the Form – Why Does Form 10837 Exist?
Congress enacted the Administrative Leave Act of 2016 to standardize how federal agencies grant administrative leave during emergencies. Under federal regulations, when severe weather or catastrophic events create hazardous conditions, federal agencies can grant Weather and Safety Leave so that employees do not have to risk their personal safety or deplete their accrued annual or sick leave.
Form 10837 solves the administrative and accountability challenge of managing emergency leave requests across thousands of agency personnel. It provides a standardized, documented record where an employee can describe the emergency, declare why telework was unfeasible, and specify the exact duty hours requested. This ensures that managers can review requests fairly, uniformly apply collective bargaining agreements, and maintain auditable timekeeping records.
Who Needs to File This Form?
Form 10837 is used exclusively by current employees of the Internal Revenue Service and related agency offices (such as the Taxpayer Advocate Service). An IRS employee may need to complete this form under the following circumstances:
- Commuting Barriers: Hazardous weather (such as severe snowstorms, icy roads, hurricanes, or floods) or civil emergencies (such as public transit strikes or mass demonstrations) prevent the employee from safely traveling to their Post of Duty (POD).
- Facility Closures: An IRS facility is closed due to an emergency, and the employee is not eligible to telework or cannot perform remote work.
- Emergencies at the Telework Site: An employee working remotely experiences an unanticipated emergency at their home or alternate worksite—such as a prolonged power outage, loss of internet connectivity, or mandatory evacuation order—that prevents them from safely performing productive work.
- Infectious Disease Quarantine: An asymptomatic employee is directed by public health authorities or agency leadership to quarantine due to severe communicable disease exposure, and telework is unavailable.
Who Is Exempt / Not Required to File?
Many individuals and federal workers do not use Form 10837. You are exempt or not required to submit this form under the following conditions:
- General Public and Private Taxpayers: Private citizens, corporate taxpayers, small business owners, and independent contractors never file Form 10837. It is strictly an internal federal employment document.
- Designated Emergency Employees: IRS staff designated as mission-critical or emergency employees are required to report to work regardless of weather closures and are generally ineligible for Weather and Safety Leave.
- Uninterrupted Teleworkers: Remote workers whose home offices are unaffected by local weather or power disruptions and who can safely perform their regular duties are expected to work as scheduled.
- Employees on Pre-Approved Leave: Workers who were already on scheduled annual leave, sick leave, or leave without pay (LWOP) during the emergency do not receive Weather and Safety Leave.
- Employees Outside the 200-Mile Radius: Teleworkers operating under temporary 200-mile geographic exceptions without an approved hardship or medical accommodation are ineligible for WSL.
When to File Form 10837
Form 10837 is an event-driven administrative document that is completed whenever an emergency condition impacts an employee’s work schedule.
The form should be submitted to the employee’s frontline supervisor as soon as practically possible. While employees are expected to notify their manager of an emergency before their shift begins (or as soon as safety and communications permit), Form 10837 is typically finalized and submitted immediately upon returning to regular duty, regaining power, or restoring internet access.
Where and How to File
Form 10837 is handled entirely within the agency’s internal management hierarchy. It is never mailed to an IRS public tax processing center.
Employees typically submit Form 10837 through internal agency human resources portals, electronic timekeeping systems (such as ITAS or HR Connect), or via encrypted internal email directly to their immediate manager. If local power outages or technical disruptions prevent electronic submission, the employee can complete a physical paper copy and deliver it to their manager’s office at the designated IRS address as per instructions for their regional Post of Duty once operations resume.
Step-by-Step Instructions to Fill Form 10837
Form 10837 captures employee identifying information, the nature of the emergency condition, specific hours requested, and management determinations.
Employee Header Information
Enter your full legal name, Standard Employee Identifier (SEID), current position title, pay grade, division or operating unit, official Post of Duty (POD) city and state, and your supervisor’s name.
Section-by-Section Breakdown
| Section Focus | Information Required | Completion Guidelines |
|---|---|---|
| Emergency Type | Nature of the hazard | Check the box describing the emergency condition: severe weather (snow, ice, hurricane), natural disaster (flood, tornado, earthquake), utility failure (power, water, internet), or public safety emergency. |
| Worksite Impacted | Location affected | Indicate whether the condition impacted your official agency office (POD), your commute route, or your approved home telework site. |
| Dates and Hours | Time requested | List the exact dates and the number of tour-of-duty hours for which Weather and Safety Leave is requested. |
| Telework Assessment | Remote work feasibility | If you are a telework participant, explain why remote work could not be performed (e.g., total power blackout, downed telecommunications lines, or lack of advance notice to transport files). |
| Employee Signature | Certification | Sign and date certifying that the statements provided are true and accurate. |
| Manager’s Determination | Approval or disapproval | Completed by the manager. The supervisor marks Approved or Disapproved, states reasons if denied, signs, and enters the date. |
Required Documents and Information Needed Before Filling
To substantiate an emergency leave request under Internal Revenue Manual guidelines, employees should have the following details ready:
- Standard Employee Identifier (SEID): Your unique internal IRS personnel identification number.
- Proof of Emergency Conditions: Documentation supporting the claim, such as local utility outage maps, local government road closure alerts, transit authority strike notices, or weather advisories.
- Office Status Notifications: Official announcements from agency management, the Office of Personnel Management (OPM), or the IRS Emergency Hotline.
- Telework Agreement Details: A copy of your active telework agreement establishing your approved alternate work location.
Common Mistakes to Avoid
Errors on Form 10837 can cause delays in timecard approvals or result in leave being reclassified as unexcused. Watch out for these frequent mistakes:
- Public Confusion: Taxpayers attempting to file Form 10837 with their federal tax return. This form is strictly an internal human resources document for IRS workers.
- Assuming Teleworkers Automatically Qualify: Telework participants assuming an office closure automatically grants them paid leave. If your home office has power and internet, you are generally required to work even if the central office is closed.
- Vague Explanations: Writing “bad weather” without detailing why you could not travel safely or why telework could not be performed. Specific details (such as blocked roads or local power blackouts) are required.
- Failing to Notify Management Early: Waiting days or weeks to contact your supervisor after an emergency. Employees must communicate with their manager at the earliest safe opportunity.
- Filing While Already on Annual Leave: Requesting Weather and Safety Leave for days when you were already approved for vacation or personal leave.
Penalties for Non-Filing or Errors
Because Form 10837 is an internal personnel document, noncompliance carries employment and administrative consequences rather than civil tax penalties:
- Reclassification to Personal Leave: If you fail to submit Form 10837 or provide adequate documentation, your manager may charge the missed hours against your personal annual leave or compensatory time balances.
- Absence Without Leave (AWOL): If an employee fails to report to duty and the request for Weather and Safety Leave is denied due to lack of justification, the time may be coded as AWOL, resulting in lost pay.
- Disciplinary Action: Intentionally misrepresenting emergency conditions, falsifying utility outages, or claiming leave while working elsewhere can lead to formal administrative discipline, up to and including suspension or termination of federal employment.
Related Forms and Schedules
Form 10837 operates within the federal civil service leave and attendance framework:
- OPM Form 71: Request for Leave or Approved Absence (the standard federal leave application).
- Form 14032: IRS Telework Agreement (the official document governing remote work arrangements).
- Form 9210 / Form 11652: Official taxpayer audit questionnaires (which should not be confused with internal personnel forms).
- Internal Revenue Manual (IRM) 6.630.4: Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety Leave.
Frequently Asked Questions
Is Form 10837 used by individual taxpayers on their tax returns?
No. Form 10837 is strictly an internal employment form used by IRS employees to request paid emergency leave. Individual taxpayers, businesses, and accounting clients never file this form with their taxes.
What is Weather and Safety Leave (WSL)?
Weather and Safety Leave is a specific category of paid administrative leave authorized under 5 U.S.C. Section 6329c. It allows federal employees to be excused from duty without loss of pay or charge to their personal annual or sick leave when emergency conditions prevent safe travel or work.
Can a teleworker receive Weather and Safety Leave?
Yes, but only if the emergency directly impacts the telework location. If an unexpected event (such as a power failure, loss of internet service, or emergency evacuation) prevents the employee from performing productive work, WSL may be granted.
What emergency conditions qualify for Form 10837?
Qualifying conditions must be general rather than personal in nature. Examples include severe snow or ice storms, hurricanes, floods, tornadoes, massive electrical grid failures, air pollution emergencies, building contamination, or public transit strikes.
What is a designated “Emergency Employee”?
An emergency employee is a staff member who performs mission-critical functions (such as building security or IT infrastructure maintenance) and is required to report to work even during office closures.
Does Weather and Safety Leave reduce my vacation balance?
No. Weather and Safety Leave is non-chargeable administrative leave. It does not reduce your accrued annual leave, sick leave, or compensatory time balances.
Conclusion – Key Takeaways Summarized
IRS Form 10837 is an internal personnel document that balances federal employee safety with agency accountability during natural disasters and severe weather emergencies. It enables IRS employees to request paid Weather and Safety Leave when conditions prevent safe commuting or remote work.
To ensure requests are handled smoothly, employees must notify their supervisors promptly, document the specific emergency conditions that prevented work, complete Form 10837 accurately, and submit it directly through internal agency channels for supervisory review.
