Form 295 summary subcontract report 2025

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A subcontractor report is a document that summarizes the work completed and payments made to subcontractors. The report includes data such as the subcontractors name, address, social security number or EIN, total payments made, and payment date.
The Safeguard Security Report (SSR) is the primary source for agencies to report to the IRS Office of Safeguards on the processes, procedures and security controls in place to protect Federal Tax Information (FTI) in compliance with IRC 6103(p)(4).
This form collects subcontract data from prime contractors/subcontractors that: (a) hold one or more contracts over $550,000 (over $1,000,000 for construction of a public facility); and (b) are required to report subcontracts awarded to Small Business (SB), Small Disadvantaged Business (SDB), Women-Owned Small Business
The prime contractor is responsible for managing its subcontracts which includes responsibility for subcontract award, technical and financial performance, monitoring, and payment to the subcontractor for the work accomplished under subcontract terms.
All federal agencies, including all services and agencies across the Department of Defense (DoD) who are using Federal Procurement Data System-Next Generation (FPDS-NG) for their contracts, are now using eSRS for their subcontracting reporting activities.
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