SectionUpdated April 16, 2026

    FAR 4.1401Applicability.

    Plain-English Summary

    FAR 4.1401 explains when the subpart on reporting subcontract information applies and how far that reporting reaches. It covers three main topics: the dollar threshold for applicability, the protection of classified information, and the limit on subcontract reporting to first-tier subcontractors only. In practice, this section tells contracting officers and contractors that the reporting requirement is not universal; it applies only to contracts valued at $40,000 or more. It also makes clear that the rule cannot be used to force disclosure of classified information, which preserves national security protections. Finally, it narrows subcontract reporting so that contractors do not have to report beyond the first tier, reducing administrative burden and defining the scope of required data collection.

    Key Rules

    Applies at $40,000 or More

    This subpart applies only to contracts with a value of $40,000 or more. Contracts below that threshold are outside the scope of this reporting requirement.

    No Classified Disclosure Required

    Nothing in this subpart requires disclosure of classified information. If information is classified, the reporting requirement does not override security restrictions or classification rules.

    First-Tier Only Reporting

    Subcontract information reporting is limited to first-tier subcontractors. Contractors are not required under this section to report lower-tier subcontractors.

    Responsibilities

    Contracting Officer

    Determine whether the contract value meets the $40,000 applicability threshold and apply the subpart only when it does. Ensure the reporting requirement is not interpreted to compel disclosure of classified information.

    Contractor

    Report subcontract information only when the contract is covered by the threshold and only for first-tier subcontractors. Protect classified information and do not include it in required reporting.

    Subcontractor

    Provide information to the prime contractor as needed for first-tier reporting, subject to any applicable security or classification limits.

    Agency

    Implement the subpart consistently, including systems and procedures that support threshold-based applicability and first-tier-only reporting without requiring classified disclosures.

    Practical Implications

    1

    Contractors should check contract value early, because the reporting obligation starts at $40,000 and above.

    2

    The classified-information carveout means security rules still control; contractors should not try to satisfy reporting requirements by disclosing sensitive data.

    3

    Prime contractors only need to track first-tier subcontractors, so they should structure their reporting processes accordingly and avoid collecting unnecessary lower-tier data.

    4

    Contracting officers should avoid overbroad interpretations that expand reporting beyond the stated threshold or beyond first-tier subcontractors.

    5

    A common pitfall is assuming all subcontracting data must be reported; this section limits the scope and should be read narrowly.

    Official Regulatory Text

    (a) This subpart applies to all contracts with a value of $40,000 or more. Nothing in this subpart requires the disclosure of classified information. (b) Reporting of subcontract information will be limited to the first-tier subcontractor.