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

Regulations last checked for updates: Dec 19, 2025

Title 48 - Federal Acquisition Regulations System last revised: Dec 02, 2025

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).

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

source: 87 FR 61159, Oct. 7, 2022, unless otherwise noted.

cite as: 48 CFR 1204.903