8596

Information Return for Federal Contracts

Agency
IRS
Revision
Rev. January 2024
Fillable fields
13
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8596 online
Page 1 of form 8596

Form 8596: Information Return for Federal Contracts

Form 8596 is an information return that certain federal executive agencies use to report information about persons with whom they have entered into contracts. The IRS About page says agencies use it when they are not filing electronically and have not made the Federal Procurement Data Center (FPDC) election. The form says it is submitted with Form 8596-A, Quarterly Transmittal of Information Returns for Federal Contracts.

The instructions say the head of every federal executive agency or their delegate files Forms 8596 and 8596-A to report federal contracts, under section 6050M and Regulations section 1.6050M-1. The contractor is the person being reported, not the filer: its name, address and taxpayer identification number go in boxes 1 and 2.

You can fill out Form 8596 free in your browser on this page and download the result without an account.

Top of page 1 of Form 8596: Information Return for Federal Contracts, as printed by IRS

What's on Form 8596

Boxes 1 and 2: contractor

The contractor's name and address, and the contractor's taxpayer identification number.

Boxes 3 and 4: common parent

Name and employer identification number of the common parent, if the contractor belongs to an affiliated group of corporations filing a consolidated return.

Boxes 5 and 6: agency

Name and employer identification number of the federal executive agency that entered into the contract.

Boxes 7, 8 and 9: dates and amount

Date of contract action, expected date of contract completion, and total amount obligated under the contract.

Boxes 10 to 13: contract numbers

Contract number, agency code, contract office number and contract modification number.

Instructions

General instructions on page 1 cover purpose, how, when and where to file and who files. Page 2 defines a contract, lists 15 exceptions and gives box-by-box instructions.

How to fill out Form 8596

  1. 1

    Box 1

    Enter the full name and address of the contractor. For a sole proprietor, the instructions say to enter the sole proprietor's name first, then the business name (if any).

  2. 2

    Box 2

    Enter the contractor's TIN. The instructions say that for an individual, including a sole proprietor, it is the social security number, and for all others it is the employer identification number.

  3. 3

    Boxes 3 to 6

    If the contractor is in an affiliated group filing a consolidated return, enter the common parent's name and EIN. Then enter the agency's name and EIN. One central office filing for the entire agency uses only one name and EIN.

  4. 4

    Boxes 7 and 8

    Enter the date of the contract action, or the date of the increase when reporting an increase. Enter the expected completion date, using any reasonable method such as the expected delivery date under the contract schedule.

  5. 5

    Box 9

    Enter the total amount obligated to the contractor under the terms of the contract. When reporting an increase, enter only the amount of the increase.

  6. 6

    Boxes 10 to 13

    Enter the contract number, agency code, contract office number and contract modification number, if available. The instructions say these help identify the contract if the IRS requests a levy.

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Where to file, due dates and exceptions

Where to file

File Forms 8596 and 8596-A with Internal Revenue Service, ATTN: 8596, Enterprise Computing Center at Martinsburg (IRS/ECC-MTB), 230 Murall Drive, P.O. Box 1359, Kearneysville, WV 25430.

Quarterly due dates

April 30 for January, February and March. July 31 for April, May and June. October 31 for July, August and September. January 31 for October, November and December. The form says not to file before the end of the quarter.

Weekends and holidays

If the regular due date falls on a Saturday, Sunday or legal holiday, the instructions say to file by the next business day.

Electronic filing

The instructions say an agency may be required to e-file and that the IRS encourages it. Pub. 1516 has the specifications. Paper forms may be filed when fewer than 10 reportable contracts are expected during a 1-year period.

Exceptions

No return is needed for items such as a contract for $25,000 or less, a license, a blanket purchase agreement, an employment contract, or a contract with another federal government unit, a foreign government or a state or local government.

Contract increases

An increase of more than $25,000 in one contract action, through an option in the original contract or any other contract law rule, is treated as a new contract and reported for the quarter in which the increase occurs.

Related forms

Who files Form 8596?

  • Federal executive agencies

    The instructions say the head of every federal executive agency or their delegate files Forms 8596 and 8596-A to report federal contracts.

  • What counts as an agency

    Any executive agency as defined in 5 U.S.C. 105 other than the Government Accountability Office, any military department as defined in 5 U.S.C. 102, and the United States Postal Service and the Postal Rate Commission.

  • Procuring agencies on SBA subcontracts

    For a subcontract the Small Business Administration enters into under a section 8(a) prime contract with a procuring agency, the instructions say the procuring agency, not the SBA, files.

  • Orders under schedule contracts

    GSA and VA schedule contracts are not reported at execution. When a federal executive agency, including the GSA or the VA, places an order under a schedule contract, that agency files.

  • Agencies with the FPDC election

    An agency that submits the same contract information to the FPDC may elect to have the FPDC file Forms 8596 and 8596-A on its behalf. It then does not file directly with the IRS for those contracts.

This is a return filed by federal agencies, not by contractors or individuals.

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Questions about Form 8596

Who files Form 8596?

The instructions say the head of every federal executive agency or their delegate. Contractors do not file it; the contractor is the person reported on it.

When is Form 8596 due?

Quarterly: April 30, July 31, October 31 and January 31 for the quarter just ended. A due date on a Saturday, Sunday or legal holiday moves to the next business day.

Where is Form 8596 mailed?

Internal Revenue Service, ATTN: 8596, Enterprise Computing Center at Martinsburg (IRS/ECC-MTB), 230 Murall Drive, P.O. Box 1359, Kearneysville, WV 25430, together with Form 8596-A.

Can Form 8596 be filed on paper?

The instructions say paper Forms 8596 and 8596-A may be filed if the agency expects to enter into fewer than 10 reportable contracts during a 1-year period. Pub. 1516 covers electronic filing.

Which contracts are not reported?

The instructions list 15 exceptions, including contracts for $25,000 or less and contracts that provide for all payments within 120 days of the contract action when it is reasonable to expect that all amounts will be paid.

What is the FPDC election?

An agency that submits the same contract information to the Federal Procurement Data Center may elect to have the FPDC file Forms 8596 and 8596-A on its behalf, by attaching a signed statement to its FPDC submission for the quarter.