Fillable Form 1096

What is Form 1096?

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a form by the Internal Revenue Service (IRS). It is used by taxpayers who paid more than $600 non-employee compensation to independent contractors in a tax year.

As a summary or transmittal document, Form 1096 serves as a cover sheet when submitting paper reports for the following forms:

• Form W-2G, Certain Gambling Winnings
• Form 1097-BTC, Bond Tax Credit
• Form 1098, Mortgage Interest Statement
• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
• Form 1098-E, Student Loan Interest Statement
• Form 1098-F, Fines Penalties, and Other Amounts
• Form 1098-Q, Qualifying Longevity Annuity Contract Information
• Form 1098-T, Tuition Statement
• Form 1099-A, Acquisition or Abandonment of Secured Property
• Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
• Form 1099-C, Cancellation of Debt
• Form 1099-CAP, Changes in Corporate Control and Capital Structure
• Form 1099-DIV, Dividends and Distributions
• Form 1099-G, Certain Government Payments
• Form 1099-INT, Interest Income
• Form 1099-K, Payment Card and Third Party Network Transactions
• Form 1099-LS, Reportable Life Insurance Sale
• Form 1099-LTC, Long Term Care and Accelerated Death Benefits
• Form 1099-MISC, Miscellaneous Income
• Form 1099-OID, Original Issue Discount
• Form 1099-PATR, Taxable Distributions Received from Cooperatives
• Form 1099-Q, Payments from Qualified Education Programs
• Form 1099-QA, Distributions from ABLE Accounts
• Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance, Contracts, etc.
• Form 1099-S, Proceeds from Real Estate Transactions
• Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
• Form 1099-SB, Seller's Investment in Life Insurance Contract
• Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
• Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
• Form 5498, IRA Contribution Information
• Form 5948-ESA, Coverdell ESA Contribution Information
• Form 5948-QA, ABLE Account Contribution Information
• Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

If you are not filing paper forms, do not use Form 1096. You can only use it if you are physically filing any form in the list above. Based on the instructions by the federal tax agency, you should file electronically if you are filing 250 or more information returns.

Where to get Form 1096?

You can get a downloadable copy of Form 1096 from the official IRS website. If you prefer to fill out Form 1096 electronically for your convenience, you can use PDFRun’s online PDF editor.

When to file Form 1096?

The due date of Form 1096 depends on the information returns you are submitting. For Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, or Form W-2G, file by February 28. For Form 1099-NEC, file by January 31. For Form 5498, file by May 31.

Make sure to submit the information returns with Form 1096.

How to complete Form 1096?

Form 1096 is a single-page document that requires personal and tax-related information.

Filer’s name

Enter your full legal name.

Address

Enter your full address, including room or suite number, street name, city or town, state or province, country, and ZIP or foreign postal code.

Name of person to contact

If under a business name, enter the name of the person who represents the business.

Telephone number

Enter your telephone number.

Email address

Enter your email address.

Fax number

Enter your fax number.

Box 1 — Employer identification number

Enter your Employer Identification Number (EIN).

Box 2 — Social Security Number

Enter your nine-digit Social Security Number (SSN).

Box 3 — Total number of forms

Enter the total number of forms you are submitting with Form 1096.

Box 4 — Federal income tax withheld

Enter the total federal income tax amount withheld on all the forms you are submitting. Enter “0” if you did not withhold any amount.

Box 5 — Total amount reported with this Form 1095

Enter the total amount of reported payments on all the forms you are submitting.

Box 6

Mark with “X” the appropriate box to indicate the type of form being filed. You mark select:

• Form W-2G
• Form 1097-BTC
• Form 1098
• Form 1098-C
• Form 1098-E
• Form 1098-F
• Form 1098-Q
• Form 1098-T
• Form 1099-A
• Form 1099-B
• Form 1099-C
• Form 1099-CAP
• Form 1099-DIV
• Form 1099-G
• Form 1099-INT
• Form 1099-K
• Form 1099-LS
• Form 1099-LTC
• Form 1099-MISC
• Form 1099-OID
• Form 1099-PATR
• Form 1099-Q
• Form 1099-QA
• Form 1099-R
• Form 1099-S
• Form 1099-SA
• Form 1099-SB
• Form 3921
• Form 3922
• Form 5498
• Form 5948-ESA
• Form 5948-QA
• Form 5498-SA

Signature

Affix your signature.

Title

Enter your job title.

Date

Enter the date you signed the form.

Where to submit Form 1096?

If your principal business, office or agency, or legal residence in the case of an individual, is in Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, and Virginia, submit Form 1096 with all information return to:

Internal Revenue Service

Austin Submission Processing Center

P.O. Box 149213

Austin, TX 78741

If your principal business, office or agency, or legal residence in the case of an individual, is in Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, and Wyoming, submit Form 1096 with all information return to:

Internal Revenue Service Center

P.O. Box 219256

Kansas City, MO 64121-9256

If your principal business, office or agency, or legal residence in the case of an individual, is in California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, and West Virginia, submit Form 1096 with all information return to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201

Is there a penalty if I file Form 1096 late?

Filing IRS forms late results in penalties. If you submit within 30 days of the due date, the penalty is $50 per form. The penalty increases to $100 after 30 days. If you still fail to file by August 1, the penalty becomes $260. If you deliberately fail to file, the penalty becomes $530.

Frequently Asked Questions about Form 1096

Do I send Form 1096 and 1099 forms together?

Yes. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is used to transmit paper information returns to the Internal Revenue Service (IRS), including 1099 forms.

What is a transmittal form?

A transmittal form or document is a cover sheet for a document or collection of documents that are transferred from one organization to another. It is usually placed on the first page and contains the details of the report or document being sent.

The purpose of a transmittal form is to acquaint the recipient with the nature of the information being received.

Form 1096 is a transmittal form used to transmit information returns to the Internal Revenue Service.

Can I print Form 1096?

No, you cannot print Form 1096 unless you order the scannable version from the Internal Revenue Service (IRS). You will be penalized for printing and filing unscannable IRS information returns from websites.

How many Form 1096 can I prepare?

Every information returns you file must have its own cover sheet or Form 1096. For example, if you file both Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, and Form 1099-C, Cancellation of Debt, you must complete two Form 1096. If you are only preparing Form 1099-C, only one Form 1096 is needed.

Can I use Form 1096 to file 1099 forms electronically?

No. Form 1096 can only be used to transmit paper forms. If you file 1099 forms and other information returns electronically, there is no need for you to complete Form 1096.

The Internal Revenue Service requires you to electronically file if you are filing 250 or more information returns. You may use their Filing Information Returns Electronically (FIRE) system.

What is the FIRE system?

The Filing Information Returns Electronically (FIRE) system allows qualified filers to file information returns electronically with the Internal Revenue Service (IRS).

Do I submit Copy B of 1099 forms with Form 1096?

No, only Copy A of 1099 forms must be submitted with Form 1096 to the Internal Revenue Service (IRS).

Although you cannot file Copy A of 1099 forms that you printed or downloaded from any website with the IRS, you may use Copy B to provide a statement to recipients.

What is the difference between 1099 forms and Form 1096?

Form 1096 is an information return used to transmit paper 1099 forms and other information returns with the Internal Revenue Service. 1099 forms, on the other hand, is a set of forms used to report income other than salary and wage.

Some types of 1099 forms are:

• Form 1099-A, Acquisition or Abandonment of Secured Property
• Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
• Form 1099-C, Cancellation of Debt
• Form 1099-CAP, Changes in Corporate Control and Capital Structure
• Form 1099-DIV, Dividends and Distributions
• Form 1099-G, Certain Government Payments
• Form 1099-INT, Interest Income
• Form 1099-K, Payment Card and Third Party Network Transactions
• Form 1099-LS, Reportable Life Insurance Sale
• Form 1099-LTC, Long Term Care and Accelerated Death Benefits
• Form 1099-MISC, Miscellaneous Income
• Form 1099-OID, Original Issue Discount
• Form 1099-PATR, Taxable Distributions Received from Cooperatives
• Form 1099-Q, Payments from Qualified Education Programs
• Form 1099-QA, Distributions from ABLE Accounts
• Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance, Contracts, etc.
• Form 1099-S, Proceeds from Real Estate Transactions
• Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
• Form 1099-SB, Seller's Investment in Life Insurance Contract

Form 1096 is used to transmit paper 1099 forms.

I need to file 250 or more information returns. What do I need to do?

Use the FIRE system to file your information returns electronically with the Internal Revenue Service (IRS). Go to the IRS official website to log in or register. You must provide your Transmitter Control Code (TCC), Employer Identification Number (EIN), and company name.

What is the Transmitter Control Code?

The Transmitter Control Code (TCC) is a number that is also known as the Internal Revenue Service (IRS) electronic transmission control indicator.

The IRS assigns TCC to each electronic filer or e-filer as authorization to file electronically using the FIRE system. It is assigned by filing Form 4419, Application for Filing Information Returns Electronically (FIRE).

How to request an original Transmitter Control Code?

To request an original Transmitter Control Code (TCC), you must file Form 4419 with the Internal Revenue Service.

If you have an existing TCC, you must submit a paper Form 4419 to revise your current TCC information or request an additional TCC the form type listed on Form 4419 Block 8.

What are paper forms?

Paper forms are hard copy information returns. Some Internal Revenue Service (IRS) forms that need to be filed in paper are Form 1099-QA and Form 5498-QA, ABLE Account Contribution Information.

If you need to file fewer than 250 information returns, you may use paper forms. Submit paper forms through the mail or in person at an IRS office.

What is electronic filing?

Electronic filing is the process of transmitting information returns and data files electronically to the Internal Revenue Service (IRS) through the FIRE System. It eliminates the need for paper forms when filing your information returns with the IRS.

Electronic forms, also called e-forms or digital forms, are transmitted through public or private data exchange.

Is there a penalty if I don't file electronically?

You will not be penalized if you file less than 250 information returns in paper form. However, if you failed to file 250 or more information returns electronically, you may be penalized up to $280 for each information return.

You may avoid the penalty if you have an approved Form 8508, Request for Waiver From Filing Information Returns Electronically. Form 8508 by the Internal Revenue Service is a request to waive the electronic filing requirement. Your waiver form must be approved before you submit 250 or more paper information returns.

Do I need Form 1096 for every 1099 form?

Yes, you need Form 1096 for each type of 1099 form you want to file. However, if you file 250 or more Form 1099, you will not need Form 1096 because you must file electronically.

Do I need to send Form 1096 on a corrected information return?

If you made a mistake in your previously filed paper information return, you must correct it by filing a corrected Copy A and Form 1096 to the Internal Revenue Service.

Use a separate Form 1096 for each type of information return you want to correct. If you want to correct electronically filed information returns, there is no need to file Form 1096.

Do I need to send a corrected information return to a recipient?

Yes, you need to send a corrected information return to the Internal Revenue Service and the recipient.

Does Form 1096 have to be red?

Yes, Form 1096 is printed in red ink to prevent fraudulent copies and for scanning purposes. If you print Form 1096 in black and white, it becomes invalid. You may be subject to a penalty for filing invalid Form 1096.

I only need to file one Form 1099-MISC for independent contractors. Do I still need to use Form 1096?

Yes, you should file Form 1096 even if you are filing only one Form 1099-MISC.

Can I mail more than one Form 1096 in the same envelope?

No, only one Form 1096 must be filed for each type of information return. Do not mail more than one Form 1096 in the same envelope.

For example, if you are filing Form 1099-INT, you must put your Form 1099-INT and one Form 1096 together in a flat mailing envelope.

Can I file Form 1096 electronically?

No, Form 1096 cannot be filed electronically.

Additionally, you cannot electronically file Form 1099-QA and Form 5498-QA. You can only electronically file:

• Form 1097;
• Form 1098, Mortgage Interest Statement;
• 1099 forms;
• Form 3921, Exercise of an Incentive Stock Option Under Section 422(b);
• Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c);
• Form 5498, IRA Contribution Information; and
• Form W-2G, Certain Gambling Winnings.

Can I file multiple Form 1096?

You can file multiple Form 1096 if you are filing various types of information returns.

For example, if you are filing Form 1097, Form 1098, 1099 forms, Form 3921, Form 3922, Form 5498, and Form W-2G, you need to complete multiple Form 1096. Since you are filing seven information returns, you need to file seven Form 1096 as well.

What envelope do I use for Form 1096?

Use a flat mailer or mailing envelope to mail your information return and Form 1096 to the Internal Revenue Service.

However, if you need to mail many information returns of the same type, send them in conveniently sized packages. Then, number the packages consecutively and write your name on each. You must place Form 1096 in package number one.

Can Form 1096 be printed on plain paper?

No, Form 1096 must not be printed unless you order the scannable version from the Internal Revenue Service (IRS). Printing Form 1096 from any website is prohibited as the IRS will not be able to scan it.

If you file an unscannable Form 1096, you may be subject to penalties.

Can you use white-out on Form 1096?

You may use white-out to conceal minor mistakes on your Form 1096. However, you must submit legible and accurate Form 1096 and other information returns to avoid processing errors.

Although the Internal Revenue Service accepts handwritten Form 1096, you must submit a flawless one. If you made a mistake on your Form 1096 and doubt it will be accepted, consider filling out a new one.

You must also use a black ink pen to complete all entries on your form.

Can a company file multiple Form 1096?

Yes, companies may file multiple Form 1096 if they are filing different types of information returns.

For instance, two Form 1096 is required to transmit Form 1099-INT and Form W-2. You must put Form 1099-INT and Form W-2 in two different flat mailing envelopes, containing one Form 1096 for each.

Can a small business file Form 1096?

Yes, Form 1096 is for any type of payer or filer, including small organizations or businesses.

Small businesses may have to file 1099 forms to report payments they made to certain individuals or contractors. Thus, they need to file Form 1096 to transmit 1099 forms to the Internal Revenue Service.

Do I have to send Form 1096 to the state?

No, you do not have to file Form 1096 to your state. You may only file Form 1096 and other information returns it transmits to the Internal Revenue Service.

However, you may be required by your state to file Form 1096 with 1099 forms for state taxes.

Is Form 1096 required when e-filing?

No, Form 1096 is not required when you e-file or electronically file an information return.

What if my Form 1096 is damaged or unreadable?

If your Form 1096 is unreadable, torn, or stained, order a new Form 1096 from the Internal Revenue Service (IRS). An unreadable Form 1096 cannot be filed electronically as the IRS needs to scan it.

The IRS requires all filers to file Form 1096 and other paper information returns in a legible manner to meet their specifications.

If you have any clarifications about the specifications for filing paper information returns, you may submit a letter to:

Internal Revenue Service

Attn: Substitute Forms Program

SE:W:CAR:MP:P:TP

1111 Constitution Ave. NW

Room 6554

Washington, DC 20224

In your letter, you need to:

• Cite the specification.
• State your understanding and interpretation of the specification.
• Enclose an example of an information return.

Does Form 1096 have to be stamped?

Yes, especially if you are mailing 1099 forms with Form 1096 to the Internal Revenue Service. Stamp your flat mailing envelope in the top-right corner and write a return address in the top-left corner.

What if Form 1096 is incomplete?

By signing Form 1096, you declare under penalty of perjury that you have examined the information you provided in your Form 1096 and other accompanying documents are true, correct, and complete. Therefore, you may be subject to penalties if you submit an incomplete or incorrect Form 1096.

Can I use Form 1096 to correct mistakes on my information return?

Yes. You can use Form 1096 to indicate any changes or corrections on Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, Form 5498, and Form W-2G.

To correct an incorrect money amount, code, or checkbox on your previously filed information return, you need to:

1. Complete a new Form 1096.
2. Complete a new information return.
3. Mark the “CORRECTED” box and date your new information return.
4. File Form 1096 and Copy A of your new information return with the Internal Revenue Service.

You may also follow these instructions if you filed a return that was not supposed to be filed.

To file a correction for an information return without payee Taxpayer Identification Number (TIN) or with incorrect payee TIN or name or you filed an inappropriate information return, you need to identify the incorrect return you submitted and report the correct information.

Here are two steps you need to do:

1. Identify the incorrect return.

• You must complete a new information return.
• Mark the “CORRECTED” box and date your new information return.
• Provide the payer, recipient, and account number information exactly as it appeared on your original incorrect return. Then, enter -0- (zero) for all money amounts.

2. Report correct information to the Internal Revenue Service.

• Complete a new Form 1096.
• Complete a new information return.
• Do not mark the “CORRECTED” box.
• In the bottom margin of Form 1096, enter "Filed To Correct TIN," "Filed To Correct Name," or "Filed To Correct Return."
• File Form 1096 and Copy A of your new information return with the Internal Revenue Service.

Do I need to submit the original return I filed incorrectly?

No, when you file correction of information returns with the Internal Revenue Service, do not send the original return that was filed incorrectly.

Do you send Form 1096 with 1099-NEC?

Yes, you need to complete Form 1096 to transmit Form 1099-NEC. Place them in a flat mailing envelope and mail them to the Internal Revenue Service.

Whether you are filing one or two Form 1099-NEC, you only need one Form 1096.

Can you file1099 forms without Form 1096?

Yes, you can file 1099 forms alone if you are filing electronically. If you file paper 1099 forms, you need to file Form 1096 as well.

Can a paying agent file Form 1096 on behalf of a payer?

Yes, a paying agent can sign or file Form 1096 on behalf of a payer if:

1. Under an agency agreement (oral, written, or implied) that is valid under state law, the agent has the power to execute the document.
2. The agent signs Form 1096 and add the caption “For: (Name of the payer).”

A paying agent is an entity that makes payments on behalf of another individual or organization that is the real party in interest. Paying agents include, but are not limited to:

• Payers’ attorneys
• Accountant or bookkeepers
• Investment firms
• Bank trust departments
• Custodial institutions
• Estate executors
• Fiduciaries
• Agents authorized under a power of attorney