Publication 1516›Part C›Record Format Specifications and Record Layouts
Sec. 1 File Format
Publication 1516 — Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts · 2026-10-03 edition · updated 2026-10-04 · United States
Each record must be 750 positions.
“T” Record Identifies the Transmitter of electronic file.
“A” Record Identifies the Issuer (the institution or person making payments), the type of document being reported, and other miscellaneous information.
“B” Record Identifies the Payee, the specific amounts and information pertinent to the form.
“C” Record Summary of Payee “B” Records and money amounts for each issuer per type of return.
“F” Record End of Transmission.
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