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Form 8596 Submit with
(Rev. August 2013) Information Return for Federal Contracts Form 8596-A.
Internal Revenue Service
Department of the Treasury
1 Name and address of contractor 2 Contractor’s taxpayer identification number

3 Name of common parent, if applicable (See instructions.) 4 Common parent’s employer identification number,
if applicable (See instructions.)

5 Name of Federal executive agency 6 Federal executive agency’s employer
identification number

7 Date of contract action 8 Expected date of contract completion 9 Total amount obligated under the contract
$
10 Contract number 11 Agency code 12 Contract office 13 Contract modification
number number

General Instructions Where to file. File Forms 8596 and 8596-A with Internal
Revenue Service, Attn: 8596, Enterprise Computing Center at
Section references are to the Internal Revenue Code unless Martinsburg, (IRS/ECC-MTB), 230 Murall Drive, P.O. Box 1359,
otherwise noted. Kearneysville, West Virginia 25430.
Future developments. For the latest information about Who must file. The head of every Federal executive agency or
developments related to Form 8596 and its instructions, such as his or her delegate must file Forms 8596 and 8596-A to report
legislation enacted after they were published, go to federal contracts.
www.irs.gov/form8596. Federal executive agency.A Federal executive agency is (a)
Purpose of form. Section 6050M and Regulations section any executive agency, as defined in 5 U.S.C. 105, other than the
1.6050M-1 require certain Federal executive agencies to file a Government Accountability Office, (b) any military department,
return to report information about persons with whom they as defined in 5 U.S.C. 102, and (c) the United States Postal
have entered into contracts. If you are not filing electronically Service and the Postal Rate Commission.
and you have not made the Federal Procurement Data Center Special rules.If a subcontract is entered into by the Small
(FPDC) election, explained later, use Forms 8596 and 8596-A, Business Administration (SBA) under a prime contract between
Quarterly Transmittal of Information Returns for Federal the SBA and a procuring agency under section 8(a) of the Small
Contracts, to furnish the required information. Business Act, the procuring agency, not the SBA, must file
How to file. If you file 250 or more reportable contracts during a Forms 8596 and 8596-A.
1-year period, you must file Form 8596 electronically for each A Federal Supply Schedule Contract or an Automated Data
quarter of that 1-year period. For information on filing Processing Schedule Contract entered into by the General
electronically, see Pub. 1516, Specifications for Filing Form Services Administration (GSA), or a schedule contract entered
8596, Information Return for Federal Contracts, Electronically. If into by the Department of Veterans Affairs (VA) on behalf of one
you expect to enter into fewer than 250 reportable contracts or more Federal executive agencies, is not to be reported by the
during a 1-year period, you may file paper Forms 8596 and GSA or the VA at the time of execution. Rather, when a Federal
8596-A. executive agency, including the GSA or the VA, places an order
under a schedule contract, then the Federal executive agency
The IRS encourages you to file electronically even must file Forms 8596 and 8596-A.
TIP though you have fewer than 250 reportable contracts. FPDC election. In complying with the requirements of the
Federal Procurement Data System, if you are required to submit
When to file. You must file Forms 8596 quarterly. The due to the FPDC the same contract information that is required by
dates for each quarter are shown below. Do not file before the Forms 8596 and 8596-A, you may elect to have the FPDC file
end of the quarter. Forms 8596 and 8596-A on your behalf for contracts required to
Quarter Due Date be reported to the FPDC. If you make the election, your agency
January, February, March April 30 must not file directly with the IRS to report those contracts
April, May, June July 31 required to be submitted to the FPDC. However, you must file
with the IRS for any contracts that are required to be reported
July, August, September October 31 to the IRS but are not required to be submitted to the FPDC.
October, November, December January 31 To make this election, attach to your FPDC submission for
If the regular due date falls on a Saturday, Sunday, or legal the quarter a signed statement that (a) the Director of the FPDC
holiday, file by the next business day. (or his or her delegate) is authorized, in accordance with an
election made under 26 CFR 1.6050M-1(d)(5), on the agency’s
behalf, to make the required returns for that quarter and (b)
Cat. No. 12306H www.irs.gov/form8596 Form 8596 (Rev. 8-2013)

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Form 8596 (Rev. 8-2013) Page 2
under penalties of perjury, you have examined the information to 12. Contract with a person who is not required to have a
be submitted by your agency to the FPDC for use in making taxpayer identification number, such as a nonresident alien,
those returns and it is certified to be, to the best of your foreign corporation, or foreign partnership any of which does
knowledge and belief, a compilation of agency records not have income effectively connected with the conduct of a
maintained in the normal course of business for the purpose of trade or business in the United States and does not have an
providing the information necessary for making true, correct, office or place of business or a fiscal or paying agent in the
and complete returns as required by section 6050M. United States.
Contract. A contract is an obligation of a Federal executive 13. Confidential or classified contracts that meet the
agency to pay money or other property to a person in return for requirements of section 6050M(e).
the sale of property, the rendering of services, or other 14. Contract that provides that all payments made after the
consideration. A contract includes a written agreement 120th day after the date of the contract action will be made by
between the agency and the contractor, an award or notice of someone other than a Federal executive agency or its agent; for
award, a job order or task letter issued under a basic ordering example, a contract under which the contractor will collect
agreement, a letter contract, an order that is effective only on amounts owed to a Federal executive agency from the agency’s
written acceptance or performance, or certain increases in the debtor and will remit to the agency the money collected minus
amount obligated. an amount for the contractor’s consideration under the contract.
Increases in contracts. If the amount obligated under a 15. Contract entered into using nonappropriated funds.
contract is increased by more than $25,000 in one contract
action through the exercise of an option contained in the Specific Instructions
original contract or under any other contract law rule, then that
action is treated as a new contract and must be reported on Box 1. Enter the full name and address of the contractor. If the
Form 8596 for the quarter in which the increase occurs. contractor is a sole proprietor, enter the name of the sole
proprietor first, then the business name (if any).
Exceptions. You need not file Forms 8596 and 8596-A for any:
Box 2. Enter the contractor’s taxpayer identification number
1. Contract for $25,000 or less. (TIN). For an individual, including a sole proprietor, the TIN is
2. Contract that provides for all payments to be made within the social security number. For all others, the TIN is the
120 days following the date of the contract action if it is employer identification number (EIN).
reasonable to expect that all amounts will be paid. Box 3. If the contractor is a member of an affiliated group of
3. License granted by a Federal executive agency. corporations that files its federal income tax returns on a
consolidated basis, enter the name of the common parent of
4. Obligation of a contractor (other than a Federal executive the affiliated group.
agency) to a subcontractor.
Box 4. If the name of the common parent is entered in box 3,
5. Debt instrument of the U.S. Government or a Federal enter the EIN of the common parent.
agency, such as a Treasury note, Treasury bond, Treasury bill,
U.S. Savings Bond, or similar instrument. Boxes 5 and 6. Enter the name and EIN of the Federal
executive agency that entered into the contract. If one central
6. Obligation of a Federal executive agency to lend money, office is responsible for filing for the entire agency, use only one
lease property to someone, or sell property. name and EIN when filing Forms 8596 and 8596-A.
7. Blanket purchase agreement. However, when an order is Box 7. Enter the date of the contract action. If you are
placed under a blanket purchase agreement, then a contract reporting an increase in the amount obligated under a contract,
exists and Forms 8596 and 8596-A must be filed. enter the date of such increase, not the original contract date.
8. Contract with a contractor who, in making the agreement, Box 8. Enter the expected date of completion of the contract.
is acting in his or her capacity as an employee of a Federal To determine this date, use any reasonable method, such as the
executive agency; for example, any employment contract under expected contract delivery date under the contract schedule.
which the employee is paid wages subject to federal income tax
withholding. Box 9. Enter the total amount obligated to the contractor under
the terms of the contract.
9. Contract between a Federal executive agency and another
Federal Government unit, or any subsidiary agency. If you are reporting an increase in the amount obligated
under a contract, enter only the amount of the increase.
10. Contract with a foreign government or agency or any
subsidiary agency. Boxes 10, 11, 12, and 13. Enter the contract number, agency
code, contract office number, and contract modification
11. Contract with a state or local government or agency or number, if available. These numbers will help identify the
any subsidiary agency. contract if the IRS requests a levy.

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