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Form 8596 (Rev. 1-2024) Page 2
To make this election, attach to your FPDC submission for 12. Contract with a person who is not required to have a
the quarter a signed statement that (a) the Director of the FPDC taxpayer identification number, such as a nonresident alien,
(or their delegate) is authorized, in accordance with an election foreign corporation, or foreign partnership any of which does
made under 26 CFR 1.6050M-1(d)(5), on the agency’s behalf, to not have income effectively connected with the conduct of a
make the required returns for that quarter; and (b) under trade or business in the United States and does not have an
penalties of perjury, you have examined the information to be office or place of business or a fiscal or paying agent in the
submitted by your agency to the FPDC for use in making those United States.
returns and it is certified to be, to the best of your knowledge 13. Confidential or classified contracts that meet the
and belief, a compilation of agency records maintained in the requirements of section 6050M(e).
normal course of business for the purpose of providing the
information necessary for making true, correct, and complete 14. Contract that provides that all payments made after the
returns as required by section 6050M. 120th day after the date of the contract action will be made by
someone other than a federal executive agency or its agent; for
Contract. A contract is an obligation of a federal executive example, a contract under which the contractor will collect
agency to pay money or other property to a person in return for amounts owed to a federal executive agency from the agency’s
the sale of property, the rendering of services, or other debtor and will remit to the agency the money collected minus
consideration. A contract includes a written agreement an amount for the contractor’s consideration under the contract.
between the agency and the contractor, an award or notice of
award, a job order or task letter issued under a basic ordering 15. Contract entered into using nonappropriated funds.
agreement, a letter contract, an order that is effective only on
written acceptance or performance, or certain increases in the Specific Instructions
amount obligated.
Box 1. Enter the full name and address of the contractor. If the
Increases in contracts. If the amount obligated under a contractor is a sole proprietor, enter the name of the sole
contract is increased by more than $25,000 in one contract proprietor first, then the business name (if any).
action through the exercise of an option contained in the
original contract or under any other contract law rule, then that Box 2. Enter the contractor’s taxpayer identification number
action is treated as a new contract and must be reported on (TIN). For an individual, including a sole proprietor, the TIN is
Form 8596 for the quarter in which the increase occurs. the social security number. For all others, the TIN is the
employer identification number (EIN).
Exceptions. You need not file Forms 8596 and 8596-A for any:
Box 3. If the contractor is a member of an affiliated group of
1. Contract for $25,000 or less. corporations that files its federal income tax returns on a
2. Contract that provides for all payments to be made within consolidated basis, enter the name of the common parent of
120 days following the date of the contract action if it is the affiliated group.
reasonable to expect that all amounts will be paid. Box 4. If the name of the common parent is entered in box 3,
3. License granted by a federal executive agency. enter the EIN of the common parent.
4. Obligation of a contractor (other than a federal executive Boxes 5 and 6. Enter the name and EIN of the federal
agency) to a subcontractor. executive agency that entered into the contract. If one central
office is responsible for filing for the entire agency, use only one
5. Debt instrument of the U.S. Government or a federal name and EIN when filing Forms 8596 and 8596-A.
agency, such as a Treasury note, Treasury bond, Treasury bill,
U.S. Savings Bond, or similar instrument. Box 7. Enter the date of the contract action. If you are
reporting an increase in the amount obligated under a contract,
6. Obligation of a federal executive agency to lend money, enter the date of such increase, not the original contract date.
lease property to someone, or sell property.
Box 8. Enter the expected date of completion of the contract.
7. Blanket purchase agreement. However, when an order is To determine this date, use any reasonable method, such as the
placed under a blanket purchase agreement, then a contract expected contract delivery date under the contract schedule.
exists and Forms 8596 and 8596-A must be filed.
Box 9. Enter the total amount obligated to the contractor under
8. Contract with a contractor who, in making the agreement, the terms of the contract.
is acting in their capacity as an employee of a federal executive
agency; for example, any employment contract under which the If you are reporting an increase in the amount obligated
employee is paid wages subject to federal income tax under a contract, enter only the amount of the increase.
withholding. Boxes 10, 11, 12, and 13. Enter the contract number, agency
9. Contract between a federal executive agency and another code, contract office number, and contract modification
federal government unit, or any subsidiary agency. number, if available. These numbers will help identify the
contract if the IRS requests a levy.
10. Contract with a foreign government or agency or any
subsidiary agency.
11. Contract with a state or local government or agency or
any subsidiary agency.
Form 8596 (Rev. 1-2024)
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