48 CFR § 4.903 - 4.903 Reporting contract information to the IRS.

---
identifier: "/us/cfr/t48/s4.903"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 4.903 - 4.903   Reporting contract information to the IRS."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "4.903"
section_name: "4.903   Reporting contract information to the IRS."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "4"
part_name: "ADMINISTRATIVE AND INFORMATION MATTERS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42113, Sept. 19, 1983, unless otherwise noted."
cfr_part: "4"
---


# 4.903 4.903   Reporting contract information to the IRS.

(a) 26 U.S.C. 6050M, as implemented in 26 CFR, requires heads of Federal executive agencies to report certain information to the IRS.

(b)(1) The required information applies to contract modifications—

(i) Increasing the amount of a contract awarded before January 1, 1989, by $50,000 or more; and

(ii) Entered into on or after April 1, 1990.

(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.

(c) The information to report is—

(1) Name, address, and TIN of the contractor;

(2) Name and TIN of the common parent (if any);

(3) Date of the contract action;

(4) Amount obligated on the contract action; and

(5) Estimated contract completion date.

(d) Transmit the information to the IRS through the Federal Procurement Data System (see Subpart 4.6 and implementing instructions).