---
kind: "section"
citation: "48 C.F.R. § 4.903"
title: "48"
number: "4.903"
heading: "Reporting contract information to the IRS."
url: "https://uscodex.org/cfr/48/4.903"
---

# §4.903. Reporting contract information to the IRS.

- (a) [26 U.S.C. 6050M](/usc/26/6050M.md), as implemented in [26 CFR](/cfr/26.md), 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](/cfr/48/subpart4.6.md) and implementing instructions).

## Notes

### Authority

Authority: 40 U.S.C. 486(c); 10 U.S.C. chapter 137; and 42 U.S.C. 2473(c).

### Source

Source: 63 FR 58589, Oct. 30, 1998, unless otherwise noted.

### Authority

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.

### Source

Source: 48 FR 42113, Sept. 19, 1983, unless otherwise noted.