FAR 52.204-3 - Taxpayer Identification

***

Prescribed in 4.905
Effective Date:	1 October 1998
Clause or Provision:	Provision
Provision or Clause Number:	52.204-3 - Taxpayer Identification
Principle Type And/Or Purpose of Contract:
Required:
Applicable:	Time and Materials/Labor Hour; Facilities; Architect-Engineering; Dismantling, Demolition or Removal of Improvements; Fixed Price, Supply; Cost Reimbursement, Supply; Communication Services; Leasing of Motor Vehicles; Time & Material/Labor Hour; Cost Reimbursement, Construction; Fixed Price, Construction; Cost Reimbursement, Service; Fixed Price, Service; Cost Reimbursement, R&D; Fixed Price, R&D; Indefinite Delivery; Transportation; Simplified Acquisition Procedures (Excludes Micro-Purchase); Utility Services
Optional:
Subject:	Taxpayer Identification
ProcurementType:
Contract Threshold:
Prescription Overview:	Prescription The contracting officer shall insert the provision at 52.204-3, Taxpayer Identification, in solicitations that— (a) Do not include the provision at 52.204-7, System for Award Management; and (b) Are not conducted under the procedures of Part 12.
Clause Overview:	Clause 52.204-3 Taxpayer Identification (a)Definitions “Common parent,” as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member. “Taxpayer Identification Number (TIN),” as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or an Employer Identification Number. (b) All offerors must submit the information required in paragraphs (d) through (f) of this provision to comply with debt collection requirements of 31 U.S.C. 7701(c) and 3325(d), reporting requirements of 26 U.S.C. 6041, 6041A, and 6050M, and implementing regulations issued by the IRS. If the resulting contract is subject to the payment reporting requirements described in Federal Acquisition Regulation (FAR) 4.904, the failure or refusal by the offeror to furnish the information may result in a 31 percent reduction of payments otherwise due under the contract. (c) The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the offeror’s relationship with the Government (31 U.S.C. 7701(c)(3)). If the resulting contract is subject to the payment reporting requirements described in FAR 4.904, the TIN provided hereunder may be matched with IRS records to verify the accuracy of the offeror’s TIN. (d) Taxpayer Identification Number (TIN) ❏ TIN: ____________________________________. ❏ TIN has been applied for. ❏ TIN is not required because: ❏ Offeror is a nonresident alien, foreign corporation, or foreign partnership that does not have income effectively connected with the conduct of a trade or business in the United States and does not have an office or place of business or a fiscal paying agent in the United States; ❏ Offeror is an agency or instrumentality of a foreign government; ❏ Offeror is an agency or instrumentality of the Federal Government. (e) Type of organization ❏ Sole proprietorship; ❏ Partnership; ❏ Corporate entity (not tax-exempt); ❏ Corporate entity (tax-exempt); ❏ Government entity (Federal, State, or local); ❏ Foreign government; ❏ International organization per 26 CFR 1.6049-4; ❏ Other ___________________________________. (f) Common parent ❏ Offeror is not owned or controlled by a common parent as defined in paragraph (a) of this provision. ❏ Name and TIN of common parent: Name ___________________________________ TIN ____________________________________ References & Notes
Important Notes/Requirements:	Include as applicable in all contracts except for commercial contracts.
Subcontract Threshold:
Incorporated by Reference:	No
Uniform Contract Format:	K
Editor:	Marshall

---

Personal notes.