FAR 4.902 General
Section Federal Acquisition Regulation
Facts
- Citation
- FAR 4.902
- Type
- Section
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this section.
Text
(a) Debt collection. 31 U.S.C. 7701(c) requires each contractor doing business with a Government agency to furnish its TIN to that agency. 31 U.S.C. 3325(d) requires the Government to include, with each certified voucher prepared by the Government payment office and submitted to a disbursing official, the TIN of the contractor receiving payment under the voucher. The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the contractor’s relationship with the Government.
(b) Information reporting to the IRS. The TIN is also required for Government reporting of certain contract information (see 4.903) and payment information (see 4.904) to the IRS.
Sections cited
Quick answers
What is FAR 4.902?
FAR 4.902 is a section of the Federal Acquisition Regulation, titled "General".
Are changes to FAR 4.902 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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