48 C.F.R. § 4.904
Current through November 30, 2024
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. §4.904