48 CFR § 4.904 - 4.904 Reporting payment information to the IRS.

---
identifier: "/us/cfr/t48/s4.904"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 4.904 - 4.904   Reporting payment information to the IRS."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "4.904"
section_name: "4.904   Reporting payment 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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 4.904 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.