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