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Regulations last checked for updates: Feb 09, 2026

Title 48 - Federal Acquisition Regulations System last revised: Jan 28, 2026
All TitlesTitle 48Chapter 1Part 4Subpart 4.9 - Subpart 4.9—Taxpayer Identification Number Information
  • 4.900 - 4.900 Scope of subpart.
  • 4.901 - 4.901 Definition.
  • 4.902 - 4.902 General.
  • 4.903 - 4.903 Reporting contract information to the IRS.
  • 4.904 - 4.904 Reporting payment information to the IRS.
  • 4.905 - 4.905 Solicitation provision.
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: 48 FR 42113, Sept. 19, 1983, unless otherwise noted.
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