Fillable Form 1096 (2023)

What is Form 1096?

Form 1096, or Annual Summary and Transmittal of U.S. Information Returns, is a one-page transmittal form that serves as a cover sheet that reports payments and the summary of any returns you are mailing to the Internal Revenue Service (IRS). The form itself requires information such as your Employer Identification Number (EIN), the number of forms you are submitting alongside it, and so on.

Form 1096 is an essential document for businesses that file paper forms with the IRS, summarizing information reported on other tax forms such as 1099s. When completing IRS Form 1096, also referred to as the 1096 Form 2023 for the current tax year, it is crucial to include accurate details to avoid errors or delays in processing. This form ensures that the IRS has a complete annual summary linking the tax submissions to your business.

To find and complete a Form 1096 annual submission, you can search the IRS website, select the appropriate form, and click to download it. You will need to choose the correct version for the current year to ensure you maintain your compliance rights. The ability to correctly prepare and submit Form 1096 ensures businesses receive acknowledgment for their filed tax obligations.

How do I fill out Form 1096?

A fillable template for Form 1096 through this link.

Filer’s Name and Address

Enter the name and address information of the person filing this form.

Contact Person Information

Enter the following information about the contact person:

• Name of Person to Contact
• Telephone Number
• Email Address
• Fax Number

Employer Identification Number

Enter your Employer Identification Number (EIN).

Social Security Number

Enter your Social Security Number (SSN).

Total Number of Forms

Enter the total number of forms you are filing.

Federal Income Tax Withheld

Enter the amount of Federal Income Tax withheld.

Total Amount Reported With This Form

Enter the total amount you are reporting using this form.

Type of Form Filed

Mark only one of the boxes in this section to declare what type of form you are filing.

Signature

Sign the form in the space provided, then enter your title and the date that you signed the form.

Frequently Asked Questions (FAQs)

How many Form 1096s are needed?

A separate Form 1096 is required for each type of information return being submitted, such as one for all 1099-MISCs and another for 1099-NECs.

Can Form 1096 be filed electronically?

No, Form 1096 is only used for paper submissions; electronic filers do not need this form.

Do I need to include Form 1096 with every 1099 I send out?

No, you send one Form 1096 summarizing all the 1099s for each type you are submitting.

What types of returns are transmitted using Form 1096?

It is used for forms like 1099, 1098, 3921, 3922, and W-2G.

Where should Form 1096 be sent?

The IRS provides designated mailing addresses depending on the filer’s location, listed in the instructions for Form 1096.

Can corrections be made on a previously submitted Form 1096?

Corrections can be made by submitting an amended Form 1096 with the corrected information return(s).

What identification number should be included on the form?

You must include your Employer Identification Number (EIN) or Social Security Number (SSN).

What happens if I fail to file Form 1096 on time?

Late filing can result in penalties, which increase depending on how long after the deadline the form is filed.

Is there a penalty for filing an incorrect Form 1096?

Yes, penalties may apply for submitting inaccurate forms or missing information.

How do I calculate the totals listed on Form 1096?

The totals include the number of returns and the total federal income tax withheld, as reported on the accompanying forms.

How should errors on the original form be corrected?

File an amended information return for each incorrect form (e.g., corrected 1099), and submit a new Form 1096 with the corrected totals for that type of return.

Can I use Form 1096 for state information reporting?

No, Form 1096 is exclusively for federal information returns and should not be used for state filings.

What are the signature requirements for Form 1096?

The form must be signed and dated by the filer or an authorized representative to certify the information provided.

Is Form 1096 required for fewer than 250 information returns?

Yes, Form 1096 is required for all paper submissions, regardless of the number of returns being reported.

Can I submit a Form 1096 without any information returns?

No, Form 1096 serves only as a transmittal for submitted information returns; it cannot be filed alone.