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

FAR 4.904 Reporting payment 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 Government agencies, as payors, must report certain payments made to contractors to the IRS on Form 1099, as required by tax law. It also notes that a contractor must provide its Taxpayer Identification Number (TIN) when a Form 1099 is required. The payment office is responsible for submitting these reports to the IRS.

Applies to: Government agencies (as payors) and certain contractors receiving payments

What it requires

  • Provide your TIN if a Form 1099 is required

Key terms: Form 1099 · TIN · payor · contractor · payment office

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

The text

26 U.S.C. 6041 and 6041A, as implemented in 26 CFR, in part, require payors, including Government agencies, to report to the IRS, on Form 1099, payments made to certain contractors. 26 U.S.C. 6109 requires a contractor to provide its TIN if a Form 1099 is required. The payment office is responsible for submitting reports to the IRS.

Sections that refer to it

  • 4.902 General.
  • 52.204-3 Taxpayer identification.
  • 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.

← 4.903 Reporting contract information to the IRS. · 4.905 Solicitation provision. →

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 4.904 Reporting payment information to the IRS · SpendQuery