IRS Form 1096 is a summary and transmittal tax form that gives the IRS information on the Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G your company sent out to other recipients. Your business needs to use it only when you submit those forms to the IRS in a paper format.
This article gives information about the form, how to complete it, and where to send it.
Definition and Examples of Form 1096
IRS Form 1096 is titled "Annual Summary and Transmittal of U.S. Information Returns." You must use it to provide the IRS with details about one of seven different types of information returns you are submitting in paper form. Use this form to report certain types of transactions to the IRS and to another party, usually someone who has received income from the transaction.
For example, let's say your company pays one independent contractor a total of $2,500 and another contractor $1,500 for work done in a single tax year. You must send each contractor and the IRS a Form 1099-NEC to notify them about the amount of non-employee income you paid to them during the year. You will use Form 1096 to summarize and total the information provided on all the 1099-NEC forms.
You will need to submit a separate 1096 for every type of information return prepared, even if you prepared only one of each kind. For example, if you prepared and submitted seven 1099-MISC forms and three 1099-NEC forms, you must submit a 1096 form summarizing the 1099-MISC forms and another 1096 form summarizing the 1099-NEC form, along with all Copy A's of the respective returns.
Who Uses Form 1096?
Business owners who want to submit one or more of the seven kinds of information returns to the IRS by mail in paper form must use Form 1096. If you are filing your information returns electronically, you do not need to use Form 1096.
If you have 250 or more of any type of information return, you must submit that type of return electronically, so you don't need a 1096 form in this case. If you have fewer than 250 of a certain type of information return, you have the option of mailing the paperwork or filing it electronically.
Where To Get Form 1096
Because the IRS scans the Forms 1096 it receives, the agency wants companies submitting the forms to use scannable, official documents. Photocopies of originals are not acceptable. You can order the forms from the IRS's Order Forms & Publications website. You may also find forms at office supply stores or through your tax preparation software.
How to Fill Out and Read Form 1096
- First, enter the name of your business (under "FILER's name") and address; the name of the person to contact; and that person's email address, phone number, and fax number.
- Enter your employer ID number (EIN) in box 1 or your Social Security number in box 2 if you don't have a Social Security number.
- In box 3, enter the total number of forms you are submitting with this particular 1096. Remember, they must all be of the same type.
- In box 4, enter the total federal income tax withheld on all the forms you are submitting. If you didn't withhold any federal income tax, enter a zero.
- In box 5, enter the total amount of reported payments on all the forms you are submitting—for example, the total for all of the 1099-MISC forms.
- Under box 6, enter an X in the box for the type of form you are submitting. For example, if you are submitting 1099-MISC forms, enter an X in the second box from the left in the second row.
Where To Mail Form 1096
You must mail a Form 1096 along with all Copy As of the corresponding paper information returns to an address that's based on your principal business location. The IRS's Where to File Form 1096 web page lists addresses according to state. The addresses are also available on page 3 (the second page of instructions) of the 1096 form.
When and How To File Form 1096
The due date for filing most information returns and Form 1096 with the IRS is February 28 of the year after the tax year. The dates vary; some information returns and 1096s are due to the IRS as early as January 31 and some as late as May 31. The IRS's General Instructions for Certain Information Returns (PDF) gives a complete list of due dates for all types of information returns, starting on page 26.
If a due date falls on a Saturday, a Sunday, or a legal holiday, the due date is the next business day.
Form 1096 for State Taxes
You may need a file a 1096 with corresponding 1099s for state taxes. For example, Montana asks you to file any of the various types of 1099 forms with a Form 1096. Check with your state's department of revenue or taxing authority for more information.
How To Make Corrections
If you realize you've made a mistake in your 1096 or an information return, you should correct it right away with the IRS and the non-IRS recipient. For detailed instructions, see the General Instructions for Certain Information Returns website.
- IRS Form 1096 gives the IRS information on the Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G your company sent out.
- The form is used only when submitting those information forms to the IRS in a paper format; it's not needed when transmitting information returns electronically.
- You must submit a separate 1096 for every type of information return you prepared, even if you prepared only one of each kind.
- If you have 250 or more of any type of information return, you must electronically submit that those returns instead of using Form 1096.