[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR4.904]



[Page 79]

 

            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.



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