---
kind: "section"
citation: "48 C.F.R. § 4.904"
title: "48"
number: "4.904"
heading: "Reporting payment information to the IRS."
url: "https://uscodex.org/cfr/48/4.904"
---

# §4.904. Reporting payment information to the IRS.


26 U.S.C. [6041](/usc/26/6041.md) and [6041A](/usc/26/6041A.md), as implemented in [26 CFR](/cfr/26.md), 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](/usc/26/6109.md) requires a contractor to provide its TIN if a Form 1099 is required. The payment office is responsible for submitting reports to the IRS.


## 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.