How to Fill Out and Submit SF 1080: G-Invoicing and IPAC Routing

To fill out SF 1080, download the current form from the GSA forms library, enter the billing and customer agency information in the numbered header fields, list the goods or services with quantities and amounts in the line-item block, add each agency’s Agency Location Code and appropriation symbol in the accounting classification section, and have the customer agency’s certifying officer sign the certificate block. Attach the interagency agreement and itemized invoices, then submit the transaction through G-Invoicing if it’s a Buy/Sell transfer or through IPAC for other intragovernmental payment types. As of October 1, 2025, the Bureau of the Fiscal Service disabled direct IPAC entry for Buy/Sell transactions, so G-Invoicing is now the required channel for those settlements.¹

SF 1080 is limited to intragovernmental business. It never involves private contractors or the public.²

Confirm SF 1080 Is the Right Form

Two standard forms handle transfers between appropriations, and picking the wrong one gets your voucher sent back. The deciding factor is whether the Treasury Department disburses payments for both agencies involved.

Use SF 1080 when Treasury does not disburse payments for at least one of the agencies. The form works as both a charge document and a disbursement voucher for the billing and customer agencies. Use SF 1081 instead when Treasury disburses for both agencies; in that case the charge and credit are reported on the customer agency’s statement of transactions for the accounting period.³

If you aren’t sure whether Treasury disburses for your trading partner, check the Agency Location Code directory or ask your finance office before you start filling anything in.

Complete the Numbered Fields

The current form is available from the GSA forms library at gsa.gov.² The layout has two main parts: the billing header at the top and line-item detail below. Coast Guard instructions for reimbursable pollution-removal billing lay out the general logic that applies to any agency using the form.⁴

Voucher No. (Field 1) is assigned by the billing agency. Use your office’s sequential numbering so the voucher can be tracked through the accounting cycle.
Schedule No. (Field 2) is also assigned by the billing agency. Some offices leave this blank when only one schedule accompanies the voucher.
Receiving Agency (Field 3) is the full name and mailing address of the agency that will receive the funds, meaning the billing agency submitting the SF 1080.
Bill No. (Field 4) is the invoice number for the transaction, if your agency uses one.
Office Charged (Field 5) is the name and address of the customer agency whose appropriation will be debited.
Paid By (Field 6) is left blank. The disbursing office fills it in during processing.
Order No. (Field 7) is the interagency agreement or order number that authorized the work.
Date of Delivery (Field 8) gives the start and completion dates for the goods delivered or services performed.
Articles or Services (Field 9) is a brief explanation of how expenses were incurred. Include the relevant accounting string and document control number. In-house tracking codes can go here too.
Quantity (Field 10) is the quantity delivered or hours worked. Format varies by transaction type.
Unit Price (Field 11) is the price per unit. For complex work, attach an invoice with supporting daily records.
Amount (Field 12) is the dollar amount for each line item (quantity times unit price).
Total (Field 13) is the sum of all line-item amounts.
Remit To (Field 14) is the mailing address where the billing agency should receive payment credit. Double-check this. An incorrect remittance address delays collection.

Accounting Classification

Both agencies must provide accounting classification data. Each agency enters its eight-digit Agency Location Code, which identifies the specific financial reporting station within the agency.⁵ Below the ALC, enter the full appropriation, fund, or receipt symbol, which is the multi-digit string identifying which pot of money Congress authorized for a given fiscal year.

Each line item also requires an object class code. For example, code 21 covers travel and transportation of persons, while code 26 covers supplies and materials.⁶

The Certifying Officer’s Signature

The customer agency’s authorized certifying officer signs the “Certificate of Office Charged” block. That signature confirms the goods were received or services performed as described and that the charge should be applied to the indicated appropriation.⁴

This isn’t a routine sign-off. Under 31 U.S.C. § 3528, the certifying officer is personally responsible for the accuracy of the information, the legality of the payment under the appropriation involved, and the correctness of the computation. If the payment turns out to be illegal, improper, or based on a misleading certificate, the officer must personally reimburse the government.⁷

Relief exists but isn’t automatic. A certifying officer can petition when the certification was based on official records and a reasonable person could not have discovered the error, or when the obligation was incurred in good faith, no law specifically prohibited the payment, and the government received value for it. Following a 1991 Office of Legal Counsel opinion on separation of powers, the Comptroller General no longer grants relief directly; certifying officers now follow their own agency’s petition process.⁸

Attach Supporting Documentation

An SF 1080 without adequate supporting documents will be returned. The billing package needs to give an auditor a clear path from the detail records to the voucher.⁴ Common attachments include the signed interagency agreement, itemized invoices, and daily work logs or shipping documents proving delivery. Incomplete submittals get sent back for correction, which stalls the entire collection.

The interagency agreement must already exist when you prepare the voucher. Under 31 U.S.C. § 1501, a binding written agreement between the agencies has to be executed before the appropriation’s period of availability expires for the obligation to be recorded.⁹ In practice, an interagency agreement on FS Form 7600A/B is signed and funded first; the SF 1080 bills against it.

Under NARA’s General Records Schedule 1.1, financial transaction records, vouchers like the SF 1080 included, must be retained for six years after final payment or cancellation.¹⁰ Agencies may keep records longer if business needs require it. Six years is the floor.

Submit Through G-Invoicing or IPAC

How you actually route the voucher for settlement depends on the transaction type. This changed at the start of FY2026.

Buy/Sell Transactions Now Go Through G-Invoicing

The Fiscal Service removed the Buy/Sell Transfer category from both the IPAC user interface and bulk-file processing as of October 1, 2025.¹ All agencies must use G-Invoicing to settle intragovernmental Buy/Sell transactions. G-Invoicing acts as an information broker: agencies enter data through the G-Invoicing user interface or through automated feeds from their financial management systems, and the platform validates and routes settlement requests through IPAC on the back end.¹¹

Once both trading partners are onboarded, manual IPAC settlement requests are no longer needed. Settlement is triggered by performance transactions. When the receiving agency confirms receipt, or when the Constructive Receipt Days timer expires and the system generates an automatic approval, the funds move.¹²

Other Payment Types Still Use IPAC Directly

G-Invoicing only covers Buy/Sell transactions. Other intragovernmental payment types (grants, pensions, loans, and similar transfers) continue to process through IPAC without going through G-Invoicing.¹¹

Correcting a Transaction After Settlement

If a transaction needs to be corrected after settlement, agencies have 90 days from the billing date to enter adjustments to payments or collections in IPAC.¹³ After that window closes, resolving discrepancies requires coordination between both agencies’ finance offices and may involve the Bureau of the Fiscal Service. The full regulatory framework sits in the Treasury Financial Manual, Volume I, Part 6, which covers certifying payments and recording intragovernmental transactions.¹⁴

1
Treasury Financial Experience. Bulletin No. 2025-05
2
General Services Administration. Voucher for Transfers Between Appropriations and/or Funds
3
Oracle. Oracle U.S. Federal Financials User Guide
4
United States Coast Guard. SF 1080/1081 Instructions
5
Bureau of the Fiscal Service. FS Form 7600A Instructions
6
Department of Veterans Affairs. Chapter 02 – Budget Object Class Codes
7
Office of the Law Revision Counsel. 31 USC 3528 – Responsibilities and Relief From Liability of Certifying Officials
8
U.S. Department of the Treasury. Certifying Officer Training Job Aid 2 – Relief from Liability
9
Office of the Law Revision Counsel. 31 USC 1501 – Documentary Evidence Requirement for Government Obligations
10
National Archives and Records Administration. General Records Schedule 1.1 – Financial Management and Reporting Records
11
Bureau of the Fiscal Service. Frequently Asked Questions – About Moving to G-Invoicing
12
Bureau of the Fiscal Service. G-Invoicing Rules of Engagement
13
Bureau of the Fiscal Service. Intra-governmental Payment and Collection (IPAC) Frequently Asked Questions
14
Treasury Financial Experience. Treasury Financial Manual Volume I