Publication 1516›Part C›Record Format Specifications and Record Layouts
Sec. 6 End of Issuer “C” Record
Publication 1516 — Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts · 2026-10-03 edition · updated 2026-10-04 · United States
The End of Issuer “C” Record is a fixed record length of 750 positions and is a summary record for a given issuer. The Control Total Field is 18 positions in length.
For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record.
The “C” Record will contain the total number of payees and total of the payment amounts of a given issuer.
The “C” Record must be written after the last Payee “B” Record for a given issuer. Issuers/Transmitters should verify the accuracy of the totals since data with missing or incorrect “C” Records will require a replacement.
Record Name: End of Issuer “C” Record
| Field Positions |
Field Title | Length | General Field Descriptions |
|---|---|---|---|
| 1 | Record Type | 1 | Required. Enter “C.” |
| 2-9 | Number of Payees |
6 | Required. Enter the total number of “B” Records covered by the preceding “A” Record. Right justify the information and fill unused positions with zeros. |
| 10-15 | Blank | 6 | Enter blanks. |
| 16-141 | Zero | 126 | Enter zeros. |
| 142-159 | Control Total | 18 | Required. Enter the total amount paid to contractors for all contracts present in the preceding Payee “B” Records. The Control Total must be entered in U.S. dollars and cents. Dollar signs, commas, decimal points, or negative payments are not acceptable. Right justify the information and fill unused positions with zeros. |
| 160-339 | Zero | 144 | Enter zeros. |
| 340-499 | Blank | 196 | Enter blanks. |
| 500-507 | Record Sequence Number |
8 | Required. Enter the number of the record as it appears within your file. The record sequence number for the “T” Record will always be “1,” since it is the first record on your file, and you can have only one “T” Record in a file. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. The “T” Record sequence number would appear as “00000001”. In the field, the first “A” Record would be “00000002”, the first “B” Record, “00000003”, the second “B” Record, “00000004”. Continue sequencing until you reach the final record of the file, the “F” Record. |
| 508-748 | Blank | 241 | Enter blanks. |
| 749-750 | Blank | 2 | Enter blanks, or carriage return/ |
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