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Title 26 — Internal Revenue CodeRelease 119-73

§6050M Returns relating to persons receiving contracts from Federal executive agencies

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart B— - Information Concerning Transactions With Other Persons › § 6050M

Last updated Apr 6, 2026|Official source

Summary

Heads of federal agencies must file an annual report for each contract they make. The report must list each contractor’s name, address, and TIN (tax ID number) for contracts made during the calendar year. Agencies must file the reports in the form and at the times the Secretary requires and must include any other information the Secretary asks for. A “Federal executive agency” here means executive agencies (but not the Government Accountability Office), military departments, and the U.S. Postal Service and Postal Regulatory Commission. The rule can also cover licenses and subcontracts if regulations say so. The Secretary can set a minimum dollar value below which reporting is not required. Contracts marked for national security or those that would interfere with confidential law enforcement or foreign counterintelligence work are exempt, but if the Secretary asks about a specific person, the agency must say whether that person has such a contract and provide the required and agreed information.

Full Legal Text

Title 26, §6050M

Internal Revenue Code — Source: USLM XML via OLRC

(a)The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth—
(1)the name, address, and TIN of each person with which such agency entered into a contract during the calendar year, and
(2)such other information as the Secretary may require.
(b)For purposes of this section, the term “Federal executive agency” means—
(1)any Executive agency (as defined in section 105 of title 5, United States Code) other than the Government Accountability Office,
(2)any military department (as defined in section 102 of such title), and
(3)the United States Postal Service and the Postal Regulatory Commission.
(c)To the extent provided in regulations, this section also shall apply to—
(1)licenses granted by Federal executive agencies, and
(2)subcontracts under contracts to which subsection (a) applies.
(d)This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.
(e)(1)Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).
(2)Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary—
(A)the information required under this section with respect to such person, and
(B)such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate.
(3)For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if—
(A)the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or
(B)the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2006—Subsec. (b)(3). Pub. L. 109–435 substituted “Postal Regulatory Commission” for “Postal Rate Commission”. 2005—Subsec. (b)(1). Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office”. 1988—Subsec. (e). Pub. L. 100–647 added subsec. (e).

Statutory Notes and Related Subsidiaries

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date

Pub. L. 99–514, title XV, § 1522(c), Oct. 22, 1986, 100 Stat. 2747, provided that: “The

Amendments

made by this section [enacting this section] shall apply to contracts (and subcontracts) entered into, and licenses granted, before, on, or after January 1, 1987.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6050M

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73