IRS Form 1096 "Annual Summary and Transmittal of U.S. Information Returns"

What Is Form 1096?

IRS Form 1096, Annual Summary and Transmittal of U.S. Information Returns is a document used as a summary or a compilation sheet of information returns physically submitted to the Internal Revenue Service (IRS).

The form is used solely to transmit paper Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS. It is only needed if you are physically filing the forms with the IRS. If you opt to file the forms electronically, you are not required to submit Form 1096 with the returns.

The form - commonly referred to as the "1096 Transmittal Form" - is updated annually. As of today, no fillable Form 1096 copies can be found online. The latest printable copy of the form is available for download through the link below. You can download the form, print it, fill it out manually and then send it to the IRS. The IRS also provides an official set of instructions for filing this year's transmittal form.

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When Is Form 1096 Due?

The IRS Form 1096 due date depends on the accompanying forms:

  • The last day of January for the previous calendar year - for Form 1099-MISC;
  • The last day of February, or the last day of March, if you are filing electronically, for the previous calendar year - for Forms 1097, 1098, 1099, 3921, 3922, or W-2G;
  • The last day of May - for 5498 Forms.

You may be fined if you:

  • Fail to file by the due date;
  • Include incorrect information;
  • Fail to include all required information;
  • File on paper when it is obligatory to file electronically;
  • Report an incorrect taxpayer identification number (TIN) or fail to report a TIN;
  • File a form that the machines cannot detect.

Penalties are as follows:

  • $50 per form if you correctly file after 30 days of the due date;
  • $110 per form if you correctly file more than 30 days after the due date but before the first day of August;
  • $270 per form if you file after the first day of August or if you do not file the forms at all;
  • The maximum penalty is $3,339,000 per year ($1,113,000 for small businesses).

How to Fill out Form 1096?

  1. State the full name, the street address, the telephone number, the email address, and the name of the person to contact;
  2. Write down the TIN, the employer identification number; if you are not in business or trade, you must submit your social security number;
  3. Enter the number of forms you are going to transmit with this form. You have to write down the number of forms, not the number of pages;
  4. State the total federal income tax withheld in accordance with the forms transmitted with Form 1096;
  5. Enter the total amount reported with the form;
  6. Choose the appropriate box to indicate the type of form you are filing.

IRS Form 1096 Instructions

  1. Every form requires a separate Form 1096. For example, if you have to file Forms 1098 and 1099-A, submit one Form 1096 to transmit Form 1098 and another Form 1096 to transmit Form 1099-A;
  2. IRS Form 1096 and 1099 forms are related - a summary tax form must show the totals from the information returns, and you have to submit them together. A transmittal form is necessary for all types of 1099 forms, for example, Form 1099-MISC, Miscellaneous Income, which is used by independent contractors and other non-employees to file reports to the IRS;
  3. If you must submit 250 or more forms of any type, you have to file electronically. If you fail to do so, your information returns will not be accepted, and you might be fined for this;
  4. It is recommended to keep copies of the forms for several years;
  5. Make sure you do not send the same information to the IRS more than once;
  6. Use decimal points to show the omitted dollars and cents.

Where to Mail Form 1096?

The mailing address depends on the location of the business or the legal residence:

  • Department of the Treasury Internal Revenue Service Center Austin, TX 73301 - for Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia, and foreign countries;
  • Department of the Treasury Internal Revenue Service Center P.O. Box 219256 Kansas City, MO 64121-9256 - for 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, Wyoming;
  • Department of the Treasury Internal Revenue Service Ogden, UT 84201 - for California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia.
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Attention filers of Form 1096:
This form is provided for informational purposes only. It appears in red, similar to the official
IRS form. The official printed version of this IRS form is scannable, but a copy, printed from
this website, is not. Do not print and file a Form 1096 downloaded from this website; a
penalty may be imposed for filing with the IRS information return forms that can’t be
scanned. See part O in the current General Instructions for Certain Information Returns,
available at www.irs.gov/form1099, for more information about penalties.
To order official IRS information returns, which include a scannable Form 1096 for filing with
the IRS, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and
we’ll mail you the forms you request and their instructions, as well as any publications you
may order.
Information returns may also be filed electronically. To file electronically, you must have
software, or a service provider, that will create the file in the proper format. More information
can be found at:
• IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE), or
• IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention filers of Form 1096:
This form is provided for informational purposes only. It appears in red, similar to the official
IRS form. The official printed version of this IRS form is scannable, but a copy, printed from
this website, is not. Do not print and file a Form 1096 downloaded from this website; a
penalty may be imposed for filing with the IRS information return forms that can’t be
scanned. See part O in the current General Instructions for Certain Information Returns,
available at www.irs.gov/form1099, for more information about penalties.
To order official IRS information returns, which include a scannable Form 1096 for filing with
the IRS, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and
we’ll mail you the forms you request and their instructions, as well as any publications you
may order.
Information returns may also be filed electronically. To file electronically, you must have
software, or a service provider, that will create the file in the proper format. More information
can be found at:
• IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE), or
• IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
6969
Do Not Staple
1096
OMB No. 1545-0108
Annual Summary and Transmittal of
Form
2020
U.S. Information Returns
Department of the Treasury
Internal Revenue Service
FILER'S name
Street address (including room or suite number)
City or town, state or province, country, and ZIP or foreign postal code
For Official Use Only
Name of person to contact
Telephone number
Email address
Fax number
1 Employer identification number 2 Social security number
3 Total number of forms
4 Federal income tax withheld
5 Total amount reported with this Form 1096
$
$
6 Enter an “X” in only one box below to indicate the type of form being filed.
W-2G
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-INT
1099-K
1099-LS
32
50
81
78
84
03
74
83
80
79
85
73
91
86
16
92
10
1099-LTC
1099-MISC
1099-NEC
1099-OID
1099-
1099-Q
1099-QA
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-QA
5498-SA
93
95
71
96
PATR
31
1A
98
75
94
43
25
26
28
72
2A
27
97
Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.
Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct,
and complete.
Signature
Title
Date
Instructions
When to file. File Form 1096 as follows.
• With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by
Future developments. For the latest information about developments
March 1, 2021.
related to Form 1096, such as legislation enacted after it was
• With Form 1099-NEC, file by February 1, 2021.
published, go to www.irs.gov/Form1096.
• With Forms 5498, file by June 1, 2021.
Reminder. The only acceptable method of electronically filing
information returns listed on this form in box 6 with the IRS is through
Where To File
the FIRE System. See Pub. 1220.
Send all information returns filed on paper with Form 1096 to the
Purpose of form. Use this form to transmit paper Forms 1097, 1098,
following.
1099, 3921, 3922, 5498, and W-2G to the IRS.
If your principal business, office
Caution: If you are required to file 250 or more information returns of
Use the following
or agency, or legal residence in
any one type, you must file electronically. If you are required to file
address
the case of an individual, is
electronically but fail to do so, and you do not have an approved
located in
waiver, you may be subject to a penalty. For more information, see
part F in the 2020 General Instructions for Certain Information Returns.
Alabama, Arizona, Arkansas, Delaware,
Forms 1099-QA and 5498-QA can be filed on paper only, regardless
Florida, Georgia, Kentucky, Maine,
of the number of returns.
Massachusetts, Mississippi, New
Internal Revenue Service
Who must file. Any person or entity who files any of the forms shown
Hampshire, New Jersey, New Mexico,
Austin Submission Processing Center
in line 6 above must file Form 1096 to transmit those forms to the IRS.
New York, North Carolina, Ohio, Texas,
P.O. Box 149213
Vermont, Virginia
Austin, TX 78741
Enter the filer’s name, address (including room, suite, or other unit
number), and taxpayer identification number (TIN) in the spaces
provided on the form. The name, address, and TIN of the filer on this
form must be the same as those you enter in the upper left area of
Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
1096
Cat. No. 14400O
For more information and the Privacy Act and Paperwork Reduction Act Notice,
Form
(2020)
see the 2020 General Instructions for Certain Information Returns.
2
Form 1096 (2020)
Page
Alaska, Colorado, Hawaii, Idaho,
Form W-2G
Box 1
Illinois, Indiana, Iowa, Kansas,
Form 1097-BTC
Box 1
Internal Revenue Service Center
Michigan, Minnesota, Missouri,
P.O. Box 219256
Form 1098
Boxes 1 and 6
Montana, Nebraska, Nevada, North
Kansas City, MO 64121-9256
Dakota, Oklahoma, Oregon, South
Form 1098-C
Box 4c
Carolina, South Dakota, Tennessee,
Form 1098-E
Box 1
Utah, Washington, Wisconsin, Wyoming
Form 1098-F
Box 1
California, Connecticut, District of
Department of the Treasury
Form 1098-Q
Box 4
Columbia, Louisiana, Maryland,
Internal Revenue Service Center
Form 1099-B
Boxes 1d and 13
Pennsylvania, Rhode Island,
Ogden, UT 84201
West Virginia
Form 1099-C
Box 2
If your legal residence or principal place of business is outside the United
Form 1099-CAP
Box 2
States, file with the Internal Revenue Service, Austin Submission Processing
Form 1099-DIV
Boxes 1a, 2a, 3, 9, 10, and 11
Center, P.O. Box 149213, Austin, TX 78741.
Form 1099-INT
Boxes 1, 3, 8, 10, 11, and 13
Transmitting to the IRS. Group the forms by form number and transmit
Form 1099-K
Box 1a
each group with a separate Form 1096. For example, if you must file both
Form 1099-LS
Box 1
Forms 1098 and 1099-A, complete one Form 1096 to transmit your Forms
Form 1099-LTC
Boxes 1 and 2
1098 and another Form 1096 to transmit your Forms 1099-A. You need not
Form 1099-MISC
Boxes 1, 2, 3, 5, 6, 8, 9,10, and 13
submit original and corrected returns separately. Do not send a form (1099,
5498, etc.) containing summary (subtotal) information with Form 1096.
Form 1099-NEC
Box 1
Summary information for the group of forms being sent is entered only in
Form 1099-OID
Boxes 1, 2, 5, 6, and 8
boxes 3, 4, and 5 of Form 1096.
Form 1099-PATR
Boxes 1, 2, 3, and 5
Box 1 or 2. Enter your TIN in either box 1 or 2, not both. Individuals not in
Form 1099-Q
Box 1
a trade or business must enter their social security number (SSN) in box
Box 1
Form 1099-QA
2. Sole proprietors and all others must enter their employer identification
Form 1099-R
Box 1
number (EIN) in box 1. However, sole proprietors who do not have an EIN
must enter their SSN in box 2. Use the same EIN or SSN on Form 1096
Form 1099-S
Box 2
that you use on Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
Form 1099-SA
Box 1
Box 3. Enter the number of forms you are transmitting with this Form
Form 1099-SB
Boxes 1 and 2
1096. Do not include blank or voided forms or the Form 1096 in your total.
Form 3921
Boxes 3 and 4
Enter the number of correctly completed forms, not the number of pages,
Form 3922
Boxes 3, 4, and 5
being transmitted. For example, if you send one page of three-to-a-page
Form 5498
Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a,
Forms 1098-E with a Form 1096 and you have correctly completed two
and 14a
Forms 1098-E on that page, enter “2” in box 3 of Form 1096.
Form 5498-ESA
Boxes 1 and 2
Box 4. Enter the total federal income tax withheld shown on the forms
Form 5498-QA
Boxes 1 and 2
being transmitted with this Form 1096.
Form 5498-SA
Box 1
Box 5. No entry is required if you are filing Form 1098-T, 1099-A, or
1099-G. For all other forms in the listing that follows, enter the total of
Corrected returns. For information about filing corrections, see the
the amounts from the specific boxes identified for each form.
2020 General Instructions for Certain Information Returns. Originals
and corrections of the same type of return can be submitted using
one Form 1096.
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