{"data":{"id":"us/48-cfr-4.903","jurisdiction":"us","citation":"48 CFR 4.903","heading":"4.903 Reporting contract information to the IRS.","body":"(a) 26 U.S.C. 6050M, as implemented in 26 CFR, requires heads of Federal executive agencies to report certain information to the IRS.\n(b)(1) The required information applies to contract modifications—\n(i) Increasing the amount of a contract awarded before January 1, 1989, by $50,000 or more; and\n(ii) Entered into on or after April 1, 1990.\n(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.\n(c) The information to report is—\n(1) Name, address, and TIN of the contractor;\n(2) Name and TIN of the common parent (if any);\n(3) Date of the contract action;\n(4) Amount obligated on the contract action; and\n(5) Estimated contract completion date.\n(d) Transmit the information to the IRS through the Federal Procurement Data System (see Subpart 4.6 and implementing instructions).","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER A—GENERAL","PART 4—ADMINISTRATIVE AND INFORMATION MATTERS","Subpart 4.9—Taxpayer Identification Number Information"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"a96ad88174b2ac94d15d04ac8ed48422b4e8be0017657e00023b3de256d19129","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-4.902","next":"us/48-cfr-4.904"},"notice":"GroundRules: Original legal text. Not legal advice."}