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Title 26, Internal Revenue CodeRelease 119-110

§6050M Returns Relating to Persons Receiving Contracts From Federal Executive Agencies

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

Last updated Sep 22, 2026|Official source

Summary

Heads of federal executive agencies must file a yearly report listing every person the agency made a contract with during the calendar year. The report must give each person’s name, address, and taxpayer identification number (TIN), and any other details the Treasury Secretary’s rules require. The Secretary also decides the report form and filing time. “Federal executive agency” means executive branch agencies (not the Government Accountability Office), military departments, and the U.S. Postal Service and Postal Regulatory Commission. The rules can also cover licenses and subcontracts. The Secretary may set a minimum dollar value so very small contracts or licenses do not have to be reported. Contracts that are marked classified for national security or that an agency head says would hurt confidential law enforcement or foreign counterintelligence are generally excluded; however, if the Secretary asks about a particular person, the agency must confirm whether that person has such a contract and, if so, give the required and any agreed extra information.

Full Legal Text

Title 26, §6050M

Internal Revenue Code, Source: USLM XML via OLRC

(a)Requirement of reporting
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)Federal executive agency
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)Authority to extend reporting to licenses and subcontracts
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)Authority to prescribe minimum amounts
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)Exception for certain classified or confidential contracts
(1)In general
Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).
(2)Reporting requirement
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)Description of contract
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

Sep 22, 2026

Release point: 119-110