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   <concept id="i1894456"
            domains="(topic concept)                            (topic concept glossentry)                            (topic concept glossgroup)                            (topic reference)                            (topic task)                            (topic hi-d)                             (topic ut-d)                             (topic indexing-d)                            (topic hazard-d)                            (topic abbrev-d)                            (topic pr-d)                             (topic sw-d)                            (topic ui-d)                             (topic task strictTaskbody-c)    "
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      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">504.904</ph> Reporting contract
information to the IRS.</title>
      <conbody class="- topic/body  concept/conbody ">
         <ol id="d104e13" class="- topic/ol ">
            <li class="- topic/li ">
               <p id="d103e17" class="- topic/p ">
                  <ph props="autonumber" class="- topic/ph ">(a)</ph>  The Office of Financial
Policy and Operations reports to IRS on payments made to certain
contractors for services performed and to lessors for providing
space in buildings. This is required by <xref href="http://uscode.house.gov/browse.xhtml;jsessionid=114A3287C7B3359E597506A31FC855B3"
                        format="html"
                        scope="external"
                        class="- topic/xref ">26 U.S.C. 6041</xref> and
6041A and implemented in 26 CFR. To assist the Office of Financial
Policy and Operations in reporting to the IRS, contracting officers
must indicate on obligating documents sent to Finance (<i class="+ topic/ph hi-d/i ">e.g.</i>,
purchase, delivery, or task orders; <ph rev="CHANGE 113 OCTOBER 19, 2020" class="- topic/ph ">contracts; or</ph> certified
invoices) the contractor's organizational structure (<i class="+ topic/ph hi-d/i ">e.g.</i>,
corporation, <ph rev="CHANGE 113 OCTOBER 19, 2020" class="- topic/ph ">or</ph> partnership)
and taxpayer identification number (TIN).</p>
            </li>
         </ol>
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