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   <concept id="i1894456"
            ditaarch:DITAArchVersion="1.2"
            class="- topic/topic concept/concept ">
      <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; contracts; or certified
invoices) the contractor's organizational structure (<i class="+ topic/ph hi-d/i ">e.g.</i>,
corporation, or partnership)
and taxpayer identification number (TIN).</p>
            </li>
         </ol>
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