FAR and DFARS › FAR Part 4: Administrative and Information Matters › Subpart 4.9
FAR 4.902 General.
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 contractors doing business with a Government agency must provide their Taxpayer Identification Number (TIN) to that agency. The Government uses the TIN to report contract and payment information to the IRS and to collect and report delinquent amounts owed by the contractor. It matters because without furnishing a TIN, a contractor cannot properly do business or receive payment from the Government.
Applies to: Contractors doing business with a Government agency
What it requires
- Furnish your TIN to the Government agency you are doing business with
Key terms: TIN · certified voucher · disbursing official · delinquent amounts · IRS
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
(a) Debt collection. 31 U.S.C. 7701(c) requires each contractor doing business with a Government agency to furnish its TIN to that agency. 31 U.S.C. 3325(d) requires the Government to include, with each certified voucher prepared by the Government payment office and submitted to a disbursing official, the TIN of the contractor receiving payment under the voucher. The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the contractor's relationship with the Government.
(b) Information reporting to the IRS. The TIN is also required for Government reporting of certain contract information (see 4.903) and payment information (see 4.904) to the IRS.
← 4.901 Definition. · 4.903 Reporting contract information to the IRS. →
Rule changes for FAR Part 4
- Federal Acquisition Regulation: Revolutionary Federal Acquisition Regulation Overhaul Parts 1, 2, 4, 33, 39, 40, and 53 ↗ · proposed 2026-06-23 · comments due 2026-07-23
- Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · final rule 2025-08-27 · effective 2025-10-01
- Federal Acquisition Regulation: Small Business Innovation Research and Technology Transfer Programs ↗ · proposed 2025-06-12
- Federal Acquisition Regulation: Controlled Unclassified Information ↗ · proposed 2025-01-15 · comments due 2025-03-17
- Federal Acquisition Regulation: Disclosure of Greenhouse Gas Emissions and Climate-Related Financial Risk ↗ · proposed 2025-01-13
- Federal Acquisition Regulation: Rerepresentation of Size and Socioeconomic Status ↗ · final rule 2025-01-03 · effective 2025-01-17
- Federal Acquisition Regulation: Prohibition on Unmanned Aircraft Systems From Covered Foreign Entities ↗ · final rule 2024-12-30
- Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · proposed 2024-11-29 · comments due 2025-01-28
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.