Code of Federal Regulations · Section

§ 4.904 — 4.904 Reporting Payment Information To The Irs

48 C.F.R. § 4.904

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26 U.S.C. 6041 and 6041A, as implemented in 26 CFR, 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 requires a contractor to provide its TIN if a Form 1099 is required. The payment office is responsible for submitting reports to the IRS.

48 C.F.R. § 4.903 48 C.F.R. § 4.905

Authorizing Statute

Identifying numbers
26 U.S.C. § 6109
Information at source
26 U.S.C. § 6041
Repealed. Pub. L. 111–314, § 6, Dec. 18, 2010, 124 Stat. 3444
42 U.S.C. § 2473
Administrative
40 U.S.C. § 121
General authority
41 U.S.C. § 1121
Chapter 137 legacy provisions
10 U.S.C. § 3016
Powers of the Administration in performance of functions
51 U.S.C. § 20113