[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR4.904]

[Page 78]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 4_ADMINISTRATIVE MATTERS--Table of Contents
 
         Subpart 4.9_Taxpayer Identification Number Information
 
Sec.  4.904  Reporting payment information to the IRS.

    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.