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

FAR 4.903 Reporting contract information to the IRS.

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 Federal executive agencies must report certain contract information to the IRS, as required by 26 U.S.C. 6050M. It specifies which contract actions are reportable and what information must be reported. Contractors should be aware that their name, address, TIN, and other contract details will be shared with the IRS.

Applies to: Federal executive agencies awarding contracts

Key terms: TIN · contract modifications · Federal Procurement Data System · 26 U.S.C. 6050M

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

The text

(a) 26 U.S.C. 6050M, as implemented in 26 CFR, requires heads of Federal executive agencies to report certain information to the IRS.

(b)(1) The required information applies to contract modifications—

(i) Increasing the amount of a contract awarded before January 1, 1989, by $50,000 or more; and

(ii) Entered into on or after April 1, 1990.

(2) The reporting requirement also applies to certain contracts and modifications thereto in excess of $25,000 entered into on or after January 1, 1989.

(c) The information to report is—

(1) Name, address, and TIN of the contractor;

(2) Name and TIN of the common parent (if any);

(3) Date of the contract action;

(4) Amount obligated on the contract action; and

(5) Estimated contract completion date.

(d) Transmit the information to the IRS through the Federal Procurement Data System (see Subpart 4.6 and implementing instructions).

Sections that refer to it

← 4.902 General. · 4.904 Reporting payment information to the IRS. →

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 4.903 Reporting contract information to the IRS · SpendQuery