FAR 4.904 Reporting payment information to the IRS
Section Federal Acquisition Regulation
Facts
- Citation
- FAR 4.904
- 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
26 U.S.C. 6041 and 6041 A, 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.
Quick answers
What is FAR 4.904?
FAR 4.904 is a section of the Federal Acquisition Regulation, titled "Reporting payment information to the IRS".
Are changes to FAR 4.904 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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