Form  8596                                                                                                                Submit with  
(Rev. January 2024)                     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                                                4  Common parent’s employer identification number, if applicable

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  number   13  Contract modification number 

General Instructions                                                        Where to file. File Forms 8596 and 8596-A with:   
                                                                            Internal Revenue Service                                                      
Section references are to the Internal Revenue Code unless                  ATTN: 8596                                                                     
otherwise noted.                                                            Enterprise Computing Center at Martinsburg (IRS/ECC-MTB) 
Future developments. For the latest information about                       230 Murall Drive, P.O. Box 1359                                  
developments related to Form 8596 and its instructions, such as             Kearneysville, WV 25430
legislation enacted after they were published, go to                        Who must file. The head of every federal executive agency or 
www.irs.gov/Form8596.                                                       their delegate must file Forms 8596 and 8596-A to report federal 
Purpose of form. Section 6050M and Regulations section                      contracts. 
1.6050M-1 require certain federal executive agencies to file a              Federal executive agency.A federal executive agency is (a) 
return to report information about persons with whom they                   any executive agency, as defined in 5 U.S.C. 105, other than the 
have entered into contracts. If you are not filing electronically           Government Accountability Office; (b) any military department, 
and you have not made the Federal Procurement Data Center                   as defined in 5 U.S.C. 102; and (c) the United States Postal 
(FPDC) election, explained later, use Forms 8596 and 8596-A  ,              Service and the Postal Rate Commission. 
Quarterly Transmittal of Information Returns for Federal 
Contracts, to furnish the required information.                             Special rules. If a subcontract is entered into by the Small 
                                                                            Business Administration (SBA) under a prime contract between 
How to file. You may be required to electronically file (e-file)            the SBA and a procuring agency under section 8(a) of the Small 
Form 8596 about reportable contracts for each quarter of the                Business Act, the procuring agency, not the SBA, must file 
1-year period. For information on filing electronically, see Pub.           Forms 8596 and 8596-A. 
1516, Specifications for Filing Form 8596, Information Return for 
Federal Contracts, Electronically. Go to www.irs.gov/InfoReturn             A Federal Supply Schedule Contract or an Automated Data 
for e-file options. Also, see part F in the current General                 Processing Schedule Contract entered into by the General 
Instructions for Certain Information Returns. You may file paper            Services Administration (GSA), or a schedule contract entered 
Forms 8596 and 8596-A if you expect to enter into fewer than                into by the Department of Veterans Affairs (VA) on behalf of one 
10 reportable contracts during a 1-year period.                             or more federal executive agencies, is not to be reported by the 
                                                                            GSA or the VA at the time of execution. Rather, when a federal 
                                                                            executive agency, including the GSA or the VA, places an order 
TIP         The IRS encourages you to file electronically.                  under a schedule contract, then the federal executive agency 
                                                                            must file Forms 8596 and 8596-A. 
When to file. You must file Forms 8596 quarterly. The due                   FPDC election. In complying with the requirements of the 
dates for each quarter are shown below. Do not file before the              Federal Procurement Data System, if you are required to submit 
end of the quarter.                                                         to the FPDC the same contract information that is required by 
                                                                            Forms 8596 and 8596-A, you may elect to have the FPDC file 
Quarter                                 Due Date                            Forms 8596 and 8596-A on your behalf for contracts required to 
January, February, March                April 30                            be reported to the FPDC. If you make the election, your agency 
April, May, June                        July 31                             must not file directly with the IRS to report those contracts 
July, August, September                 October 31                          required to be submitted to the FPDC. However, you must file 
October, November, December             January 31                          with the IRS for any contracts  that are required to be reported 
                                                                            to the IRS but are not required to be submitted to the FPDC.
If the regular due date falls on a Saturday, Sunday, or legal 
holiday, file by the next business day.

Cat. No. 12306H                                      www.irs.gov/Form8596                                                 Form 8596 (Rev. 1-2024) 

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)