48 CFR § 1204.903 - 1204.903 Reporting contract information to the IRS.

---
identifier: "/us/cfr/t48/s1204.903"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1204.903 - 1204.903   Reporting contract information to the IRS."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1204.903"
section_name: "1204.903   Reporting contract information to the IRS."
chapter_number: 12
chapter_name: "DEPARTMENT OF TRANSPORTATION"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "1204"
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: "5 U.S.C. 301; 41 U.S.C. 1121(c)(3); 41 U.S.C. 1702; and 48 CFR 1.301 through 1.304."
regulatory_source: "87 FR 61159, Oct. 7, 2022, unless otherwise noted."
cfr_part: "1204"
---


# 1204.903 1204.903   Reporting contract information to the IRS.

(a) The SPE is authorized to report certain information, including Taxpayer Identification Number (TIN) data, to the Internal Revenue Service (IRS).