StacksVerified U.S. regulatory reference

48 CFR §4.904

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.