Fillable Form 8596 - Information Return For Federal Contracts (Page 2 of 2) in pdf

Page

Form 8596 (Rev. 8-2013)

12. Contract with a person who is not required to have a

under penalties of perjury, you have examined the information to

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

Specific Instructions

action through the exercise of an option contained in the

original contract or under any other contract law rule, then that

Box 1. Enter the full name and address of the contractor. If the

action is treated as a new contract and must be reported on

contractor is a sole proprietor, enter the name of the sole

Form 8596 for the quarter in which the increase occurs.

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

the social security number. For all others, the TIN is the

2. Contract that provides for all payments to be made within

employer identification number (EIN).

120 days following the date of the contract action if it is

reasonable to expect that all amounts will be paid.

Box 3. If the contractor is a member of an affiliated group of

corporations that files its federal income tax returns on a

3. License granted by a Federal executive agency.

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,

Boxes 5 and 6. Enter the name and EIN of the Federal

U.S. Savings Bond, or similar instrument.

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

Box 9. Enter the total amount obligated to the contractor under

withholding.

the terms of the contract.

9. Contract between a Federal executive agency and another

If you are reporting an increase in the amount obligated

Federal Government unit, or any subsidiary agency.

under a contract, enter only the amount of the increase.

10. Contract with a foreign government or agency or any

Boxes 10, 11, 12, and 13. Enter the contract number, agency

subsidiary 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.

Form 8596 - Information Return For Federal Contracts Page 2

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