  In a series of three previous papers, formulation and specifics of the
representation of World Coordinate Transformations in FITS data have been
presented. This fourth paper deals with encoding time. Time on all scales and
precisions known in astronomical datasets is to be described in an unambiguous,
complete, and self-consistent manner. Employing the well--established World
Coordinate System (WCS) framework, and maintaining compatibility with the FITS
conventions that are currently in use to specify time, the standard is extended
to describe rigorously the time coordinate. World coordinate functions are
defined for temporal axes sampled linearly and as specified by a lookup table.
The resulting standard is consistent with the existing FITS WCS standards and
specifies a metadata set that achieves the aims enunciated above.
