Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.4.903 Reporting contract information to the IRS

(b)(1) The required information applies to contract modifications—

(2) The reporting requirement also applies to certain contracts and modifications thereto in excess of $25,000 entered into on or after January 1, 1989.

(1) Name, address, and TIN of the contractor;

(2) Name and TIN of the common parent (if any);

(3) Date of the contract action;

(4) Amount obligated on the contract action;  and

(5) Estimated contract completion date.