MANAGING A GSA CONTRACT

GSA TDR and the Industrial Funding Fee (IFF): Monthly Reporting, Quarterly Payment

GSA Multiple Award Schedule (MAS) contractors report sales monthly and pay the Industrial Funding Fee (IFF) at least quarterly. Those are two different obligations. Monthly reporting under Transactional Data Reporting (TDR) tells GSA what you sold. The IFF, which is 0.75 percent of reported sales, pays for GSA’s administration of the program. Confusing them, or reporting quarterly out of habit, is one of the easiest ways for a new or long-time contractor to fall out of compliance.

What is the difference between TDR reporting and IFF remittance?

Note the terminology. The fee is the Industrial Funding Fee, or IFF. Some older or informal materials call it a “Contract Access Fee” or “CAF.” That is not the MAS term, so use IFF on your website, proposals, and internal procedures.

What changed with TDR?

Under the older approach, contractors reported total sales by SIN once each quarter through the 72A system. Under TDR, GSA collects line-item sales data monthly. MAS Refresh 31, issued in April 2026, made TDR mandatory for all MAS SINs. Contractors accepted a mass modification and a separate TDR participation modification. TDR applies to your contract from the point set out in those modifications, so check the dates on yours.

A few things followed from that change:

• The Commercial Sales Practices (CSP-1) format, Most Favored Customer, and Basis of Award concepts were removed from MAS offers and modifications
• The price reductions clause was replaced by a TDR version, GSAR 552.238-81, which addresses voluntary or GSA-requested price reductions
• Legacy price reduction liability ends on the first day of the next sales reporting quarter after your “Participate in TDR” modification takes effect
• The 72A system is no longer the reporting method

The Department of Veterans Affairs Federal Supply Schedule is a separate program and is not covered by these MAS changes.

What do you report each month?

You report line-item detail for sales under the contract. What counts as a reportable sale, and when it is reported, follows GSA’s TDR guidance and your contract. GSA describes the reporting point as either the invoice or receipt of payment, so confirm which applies to your reporting and use it consistently.

Include everything sold under the contract, such as direct orders, blanket purchase agreement calls, and task orders. If you sell something outside your contract, do not report it as a MAS sale. Check the solicitation’s treatment of order-level materials before you assume how those sales are handled for reporting and IFF purposes.

How does the IFF work in your prices?

The IFF is built into your contract prices. You collect it from buyers as part of the price and remit it to GSA.

What are the due dates?

• TDR: within 30 days after month end
• IFF: within 30 days after quarter end, for example by the end of January for the quarter that ended in December. If you elect monthly remittance, follow the monthly schedule that applies

If a due date falls on a weekend or federal holiday, confirm GSA’s instructions.

What are common mistakes?

• Reporting quarterly out of habit after the change to monthly
• Forgetting to confirm zero-sales months
• Reporting the wrong basis, such as mixing invoice dates and payment dates
• Underreporting because a sale was booked outside your usual system
• Not including the IFF in pricing, which turns the fee into a margin loss
• Paying the IFF on time but reporting late, or the reverse
• Using “CAF” in contract documents, which is not the MAS term

What can you do to stay on track?

• Assign an owner and a backup for TDR and IFF.
• Build a monthly close checklist that includes a reconciliation of the SRP report to your invoices or payments.
• Put IFF payment dates on the company calendar.
• Test your data export before the first report.
• Keep reports and payment confirmations with your contract records.

See GSA MAS Contract Administration and Compliance Checklist and Managing Your GSA MAS Contract.