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Form 8596: Information Return for Federal Contracts
IRS Form 8596 is an Information Return for Federal Contracts that reports details of contracts entered into by federal executive agencies. The due date must be filed quarterly, with the first quarter being April 30.
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IRS Form 8596 - Information Return for Federal Contracts
IRS Form 8596 is an Information Return for Federal Contracts that reports details of contracts entered into by federal executive agencies. The due date must be filed quarterly, with the first quarter being April 30.
Risk Radar
Scan points- 1Failing to file Form 8596 and 8596-A quarterly means missing required reporting deadlines for federal contracts.
- 2Filing before the end of the quarter triggers an untimely filing for Form 8596.
- 3Not submitting Form 8596-A alongside Form 8596 when required is a common omission.
- 4Forgetting to file if you expect fewer than 10 reportable contracts in a year (paper filing rule).
- 5Filing directly with the IRS when an FPDC election has been made for certain contracts.
Plain English
This form tells the IRS about specific contracts government agencies have signed. It provides details on who the contractor is, the agency involved, and how much money is obligated under that agreement. Agencies must file this information to comply with requirements from Section 6050M of the Internal Revenue Code.
Submission Date
- Filing date: 2023-11-17 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a federal executive agency must report information about persons with whom it has entered into contracts, as required by Section 6050M and Regulations section 1.6050M-1.
- Do not use Form 8596 if the contract amount is $25,000 or less, unless an order is placed under a blanket purchase agreement.
- Check Form 8596-A instead when submitting quarterly information returns for federal contracts.
Form selector
Use this form or another form?
Subcontract entered by SBA (under prime contract with procuring agency)
The procuring agency, not the SBA, must file this form.
✓ Confirm the filing responsibility rests with the procuring agency.
Contract obligation to a subcontractor (where the filer is not a federal executive agency)
This specific contract type does not require filing under certain circumstances.
✓ Verify that the entity filing is not the contractor itself, but another party reporting it.
Blanket purchase agreement where no order has been placed yet
A contract exists only when an order is placed under this agreement; otherwise, filing may not be required for the agreement itself.
✓ Ensure you file immediately upon placing the first order under the blanket agreement.
Not stated in the official source
Deadline or filing window
Form 8596 must be filed quarterly, meaning the filing is triggered by the end of each three-month period. The due dates are fixed: April 30 (for Q1), July 31 (for Q2), October 31 (for Q3), and January 31 (for Q4). If a regular due date falls on a weekend or holiday, file by the next business day.
Checklist
What you need before filling it out
Total amount obligated under the contract
The dollar value of the obligation · Line 9 (Form p.1)
Contract number
The specific identification number assigned to the contract · Line 10 (Form p.1)
Quarter Due Date
The date by which the quarterly filing must be submitted · Table on Form p.1
Contract Type Exception
License granted by a federal executive agency · Section 2 (Form p.2)
Increase Threshold
More than $25,000 in one contract action · Form p.2 excerpt
Filing Method Requirement
Paper filing when expecting fewer than 10 reportable contracts · Form p.1 excerpt
Before you submit
- 1Confirm that the entity filing is the head of a federal executive agency or their delegate.
- 2Verify that the contract amount obligated under the contract exceeds $25,000 (unless an exception applies).
- 3Check if the filing period covers all contracts for the relevant quarter.
- 4Ensure the Contract number (Line 10) is accurately recorded.
- 5Confirm the agency code and contract office number are correctly populated (Lines 11 & 12).
- 6If applicable, verify that the Common Parent's EIN is listed on Line 4.
- 7For electronic filing, confirm a signed statement regarding FPDC authorization is attached.
How to file this form
- 1Determine if the contract meets reporting requirements (e.g., amount > $25,000 and not an exception like a license).
- 2Complete all necessary fields on Form 8596, including lines for contractor details, agency identification, and contract specifics.
- 3Ensure filing occurs by the due date corresponding to the quarter (e.g., April 30 for Jan/Feb/Mar contracts).
- 4Submit Forms 8596 and 8596-A to the Internal Revenue Service ATTN: 8596 Enterprise Computing Center at Martinsburg, Kearneysville, WV.
- 5If filing electronically (e-file), ensure you use Pub. 1516 specifications for submission.
- 6Keep a copy of the submitted Form 8596 and 8596-A for your records.
Known limitations
- 1If a subcontract is entered into by the Small Business Administration (SBA) under a prime contract between the SBA and a procuring agency under section 8(a) of the Small Business Act, the procuring agency must file Form 8596.
- 2A Federal Supply Schedule Contract or an Automated Data Processing Schedule Contract entered into by the General Services Administration (GSA), or a schedule contract entered into by the Department of Veterans Affairs (VA) on behalf of one or more federal executive agencies, is not reported at execution; rather, the federal executive agency must file when it places an order under that schedule contract.
- 3If the amount obligated under a contract increases by more than $25,000 in one contract action through exercising an option or other rule, that increase is treated as a new contract and must be reported on Form 8596 for the quarter of the increase.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision January 2024 (Rev. January 2024). The source directs users to www.irs.gov/Form8596 for the latest information regarding Form 8596 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2024 (or 1-2024).
- Mailing address — confirm the IRS Enterprise Computing Center address is correct.
- Filing frequency — confirm the requirement to file quarterly for a 1-year period.
- Contract threshold — confirm that increases over $25,000 trigger reporting as a new contract.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Forms 8596 and 8596-A.
- 2If filing electronically, use Pub. 1516, Specifications for Filing Form 8596, to guide electronic submission.
- 3When electing to have the Federal Procurement Data Center (FPDC) file on your behalf, attach a signed statement certifying the information is accurate and complete.
- 4If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Sources
- SRCInstructions p.1 — Form 8596 must be submitted with Form 8596-A.
- SRCInstructions p.1 — The purpose of filing is to report information about persons with whom federal executive agencies have entered into contracts (required by Section 6050M and Regulations section 1.6050M-1).
- SRCInstructions p.1 — Quarterly filing deadlines are: Q1 due April 30; Q2 due July 31; Q3 due October 31; Q4 due January 31.
- SRCInstructions p.1 — The head of every federal executive agency or their delegate must file Forms 8596 and 8596-A.
- SRCInstructions p.1 — A contract is defined as an obligation to pay money or other property in return for sale, services, or other consideration.
- SRCInstructions p.2 — If the amount obligated under a contract increases by more than $25,000 in one contract action, that action must be reported on Form 8596 for the quarter in which the increase occurs.
Common confusion points
Who must file Form 8596?
The head of every federal executive agency or their delegate must file to report federal contracts.
→ Confirm if your entity is an executive agency, military department, USPS, or Postal Rate Commission.
When do I need to file Form 8596?
You must file Forms 8596 quarterly; do not file before the end of the quarter.
→ Check the specific quarter due date table for accuracy.
Do all contracts need reporting?
A contract is an obligation to pay money or property in return for sale, services, or other consideration, and it includes written agreements, awards, job orders, letter contracts, etc.
→ Ensure you are capturing all types of obligations, including increases over $25,000.
What happens if the FPDC files for me?
You must attach a signed statement confirming authorization and certifying that the information submitted to the FPDC is accurate according to agency records.
→ Verify this election applies to contracts required to be reported to the FPDC.
Does filing electronically change anything about paper filing?
No, you may file paper Forms 8596 and 8596-A if you expect fewer than 10 reportable contracts during a 1-year period.
→ Use e-file options via www.irs.gov/InfoReturn if the electronic submission is preferred.
What triggers reporting for GSA or VA schedule contracts?
The federal executive agency must file when it places an order under that schedule contract, not at the time of execution of the schedule itself.
→ Note this difference compared to standard contract entry.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The form itself is used to report information required by Internal Revenue Code Section 6050M.
Questions about IRS Form 8596
What is IRS Form 8596 used for?
This form tells the IRS about specific contracts government agencies have signed. It provides details on who the contractor is, the agency involved, and how much money is obligated under that agreement. Agencies must file this information to comply with requirements from Section 6050M of the Internal Revenue Code.
Who must file IRS Form 8596?
The head of every federal executive agency or their delegate must file Form 8596 and Form 8596-A to report federal contracts. Special rules apply if the Small Business Administration (SBA) enters into a subcontract under an 8(a) prime contract.
What information does IRS Form 8596 require?
The form collects details such as the contractor's name and address, the total amount obligated under the contract ($), and the contract number. Specific fields include Name of common parent (if applicable) and Contract modification number.
When is IRS Form 8596 due?
Form 8596 must be filed quarterly, meaning you cannot file before the end of the quarter. The due date for the January, February, March quarter is April 30.
Where do I file IRS Form 8596?
File Form 8596 and Form 8596-A with the Internal Revenue Service at the 8596 Enterprise Computing Center in Martinsburg. Alternatively, electronic filing (e-file) is encouraged via www.irs.gov/InfoReturn.
How do I complete IRS Form 8596?
To complete Form 8596, an agency must fill out all relevant details regarding the contract. If electing FPDC filing, a signed statement must be attached to the quarterly submission certifying accuracy under penalties of perjury. The form requires signatures from the appropriate authorizing party.
What happens if IRS Form 8596 is filed incorrectly?
The instructions do not specify a penalty for incorrect filing on Form 8596; however, failure to file results in the agency not reporting information as required by Section 6050M.
Who must file Form 8596?
The head of every federal executive agency or their delegate must file to report federal contracts. Confirm if your entity is an executive agency, military department, USPS, or Postal Rate Commission.
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