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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/line feed (CR/LF) characters.

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▸Contents — Publication 1516 — Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts

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