GSA IFF calculator
Enter the MAS sales you report for each month of a quarter. The calculator totals them and works out the Industrial Funding Fee at 0.75%, or at the rate on your contract. Nothing is sent or stored.
Enter a zero-sales month as 0. Returns and discounts are reported as negative line items, so they lower a month’s total. Sales reported in error are corrected with a sales adjustment to the month they were first reported, not with a negative entry.
A worked example
A contractor reports $42,000.00 in the first month of a quarter, nothing in the second, and $58,500.00 in the third. The zero-sales month still gets a report. Reported sales for the quarter total $100,500.00, and the fee at 0.75% is $753.75.
GSA lists the MAS rate as 0.75% unless the solicitation states otherwise, so enter a different rate only if your solicitation or contract sets one. The glossary and the TDR guide explain how the fee fits into monthly reporting.
Sources: GSAR 552.238-80, Industrial Funding Fee and Sales Reporting (Alternate I, for TDR contracts); GSA Vendor Support Center, MAS and VA FSS IFF rates; FAS Sales Reporting Portal FAQs.
TDR Guard is designed to calculate the fee per period from your reporting file and keep the amount with the period it belongs to. It has not launched yet. Request access.
Who pays it, when it is due, and what happens if it is late
Who pays. The Industrial Funding Fee is paid by the ordering agency but remitted to GSA by the contractor. It is built into your contract prices, and the prices you report under TDR must include it (GSAR 552.238-80, Alternate I).
The rate. GSA lists the MAS rate as 0.75% unless the solicitation states otherwise. GSA can change the fee, but not more than once a year, and gives notice before a change takes effect.
When it is due. The fee is due within 30 calendar days after the last day of each quarter. You pay it electronically through Pay.gov inside the Sales Reporting Portal, which shows the fee due by reporting period. You can also pay monthly when you report, and paper checks are not accepted.
Orders you don't report line by line. Classified orders are exempt from transactional data reporting, but the IFF is still owed on them.
If it is late. Not remitting the full fee within 30 calendar days after the end of each quarter creates a contract debt. GSA can charge interest and withhold or offset payments, and failing to pay the fee on time can be cause for terminating the contract.
If you overpay. The portal rolls the overage forward to the next month. For a refund instead, contact your contracting officer.
Questions
How is the GSA IFF calculated?
The Industrial Funding Fee is a percentage of the sales you report under your MAS contract for the period. The rate is currently 0.75%, so $100,000 in reported sales carries a $750 fee. Contractors remain responsible for the calculation and for remitting the fee through Pay.gov.
How often is the IFF paid?
At least quarterly. Under TDR, sales are reported monthly in the Sales Reporting Portal, and the fee must be remitted within 30 calendar days after the end of each quarter, electronically through Pay.gov in the portal. You can also choose to pay monthly when you report.
Is the result the amount I owe?
It is an estimate for your review at the rate you enter, 0.75% by default. Your contract and the remittance you submit through Pay.gov determine what you owe. MAS Pilot does not make that determination.
Does the calculator save my numbers?
No. It runs entirely in your browser. Nothing you enter is sent or stored.
Who pays the IFF?
The ordering agency pays it, because the fee is built into your contract prices, and you remit it to GSA. Under GSAR 552.238-80, the prices you report must include the fee.
What happens if the IFF is paid late?
Under GSAR 552.238-80, not remitting the full fee within 30 calendar days after the end of each quarter creates a contract debt. GSA can charge interest and withhold or offset payments, and failing to pay the fee on time can be cause for terminating the contract.