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 forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by February 28. For forms 1099-NEC, file by January 31. For forms 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.
Enter your full legal name.
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.
Enter your telephone number.
Enter your email address.
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.
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
Affix your signature.
Enter your job title.
Enter the date you signed the form.
Where to submit Form 1096?
You should submit Form 1096 with all information returns to the following:
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 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;
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 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; and
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201
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.
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.