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FAR and DFARS › FAR Part 4: Administrative and Information Matters › Subpart 4.9

FAR 4.900 Scope of subpart.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section explains that the subpart sets out policies and procedures for getting Taxpayer Identification Number (TIN) information that may be used for debt collection, and for getting contract and payment information to send to the payment office for IRS reporting. It matters to contractors because it tells you what information the government may collect and use for those purposes.

Applies to: Contractors subject to this subpart's policies and procedures

Key terms: Taxpayer Identification Number (TIN) · debt collection · payment office · Internal Revenue Service (IRS) reporting

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

This subpart provides policies and procedures for obtaining—

(a) Taxpayer Identification Number (TIN) information that may be used for debt collection purposes; and

(b) Contract information and payment information for submittal to the payment office for Internal Revenue Service (IRS) reporting purposes.

← 4.805 Storage, handling, and contract files. · 4.901 Definition. →

Rule changes for FAR Part 4

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 4.900 Scope of subpart · SpendQuery