What the Form Is For

Form 1096, officially called the "Annual Summary and Transmittal of U.S. Information Returns," is essentially a cover sheet or transmittal document that you send to the IRS along with certain paper tax forms. Think of it as a summary page that tells the IRS what you're sending and provides totals for all the forms you've attached.

The form serves as a companion to information returns—specifically Forms 1097, 1098, 1099 (all varieties), 3921, 3922, 5498, and W-2G. These are forms that businesses, financial institutions, and other payers use to report various types of income, transactions, or contributions to the IRS and recipients throughout the year. Examples include reporting mortgage interest (Form 1098), independent contractor payments (Form 1099-MISC), dividend income (Form 1099-DIV), or IRA contributions (Form 5498).

Form 1096 summarizes key information including your business identification numbers, total number of forms being submitted, total federal income tax withheld (if applicable), and total dollar amounts reported. Importantly, Form 1096 is only required when filing paper forms—if you file electronically through the IRS FIRE system, you don't need to submit Form 1096 at all. IRS.gov

When You'd Use It (Late Filing & Amended Returns)

Standard Filing Deadlines for 2011 Returns:

• Most Forms (1097, 1098, 1099, 3921, 3922, W-2G): February 28, 2012
• Retirement Account Forms (5498, 5498-ESA, 5498-SA): May 31, 2012

Late Filing:

If you discover you've missed the deadline, file Form 1096 and the accompanying forms as soon as possible. The IRS imposes escalating penalties based on how late you file:

• Within 30 days late: $50 per form
• 31 days to August 1: $100 per form
• After August 1 or not filed: $260 per form
• Intentional disregard: $530 per form

These penalties can add up quickly, so timely filing is crucial. The maximum annual penalty can reach $500,000 for most businesses. IRS.gov

Filing Corrected (Amended) Returns:

Discovered an error after filing? You must correct it as soon as possible. To file corrections for 2011:

• Complete a new copy of the incorrect form(s), marking the "CORRECTED" checkbox at the top
• Fill out all information on the corrected form (not just the corrections)
• Include a new Form 1096 showing the number of corrected forms being submitted
• Send the corrected Copy A forms with Form 1096 to your IRS Service Center
• Provide corrected statements to recipients

Important: You can submit original and corrected forms together using one Form 1096, but you must clearly mark which forms are corrections. You don't need to correct a previously filed Form 1096 itself unless the filer's identification information was wrong. IRS.gov

Key Rules for 2011

Electronic Filing Threshold

If you're required to file 250 or more information returns of any single type, you must file electronically. This threshold applies separately to each form type. For example, if you file 500 Forms 1099-MISC but only 100 Forms 1098, you must e-file the 1099-MISC but can file the 1098 on paper. Electronic filers don't submit Form 1096. IRS.gov

Where to Mail Paper Forms

The IRS consolidated filing locations to just two service centers for 2011:

• Austin, TX 73301: For filers in Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, and West Virginia
• Kansas City, MO 64999: For all other states and territories
• International filers: Austin, TX 73301

Separate Form 1096 for Each Form Type

You must group information returns by form number and submit each group with its own Form 1096. If you're filing Forms 1099-INT, 1099-DIV, and 1098, you need three separate Forms 1096—one for each type. IRS.gov

Paper Form Requirements

Only official IRS forms or approved substitute forms are acceptable. Photocopies won't work because the IRS uses scanning technology. Forms must be typed (preferably in 12-point Courier font with black ink) or clearly handwritten in block letters. Do not cut, staple, fold, or tape the forms. IRS.gov

Step-by-Step (High Level)

Step 1: Gather Your Information Returns

Collect all the Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G you need to file. Group them by form type—all 1099-MISC together, all 1098 together, etc.

Step 2: Get Official Forms

Order official Form 1096 from the IRS by calling 1-800-TAX-FORM (1-800-829-3676) or visiting IRS.gov/orderforms. Scannable forms are required, so download-and-print versions may not be acceptable.

Step 3: Fill Out Filer Information

Enter your business name, address, and tax identification number (EIN or SSN) exactly as it appears on the accompanying forms. This must match perfectly.

Step 4: Complete the Data Boxes

• Box 1 or 2: Enter your Employer ID Number (EIN) or Social Security Number (SSN)—not both
• Box 3: Enter the total count of forms you're transmitting (don't count blank, voided, or the 1096 itself)
• Box 4: Enter total federal income tax withheld from all forms (if any)
• Box 5: Enter total dollar amounts from specific boxes on the forms (varies by form type)
• Box 6: Check exactly one box to indicate which type of form you're transmitting
• Box 7: Mark if this is your final return (you won't file this type again)

Step 5: Sign and Date

The form must be signed under penalty of perjury by the filer or authorized representative.

Step 6: Mail the Complete Package

Send Form 1096 with all Copy A forms to the appropriate IRS Service Center. Use a flat envelope (don't fold), send by First-Class Mail or approved private delivery service, and keep copies for your records. IRS.gov

Common Mistakes and How to Avoid Them

Mistake #1: Mixing Form Types on One Form 1096

Many filers try to save time by submitting multiple types of forms (like 1099-INT and 1099-MISC) with a single Form 1096.
Solution: Use a separate Form 1096 for each form type—even if you're only filing one form of that type.

Mistake #2: Mismatched Identification Numbers

The filer name, address, and TIN on Form 1096 must exactly match what's on the accompanying forms. Different names or numbers trigger processing errors.
Solution: Double-check that all forms show identical filer information before mailing.

Mistake #3: Incorrect Totals

Box 3 should count forms, not pages. If you have a sheet with three 1099s but only completed two, enter "2." Box 5 requires different calculations depending on which form type you're transmitting.
Solution: Carefully read the instructions on the form itself to determine which boxes to total for Box 5.

Mistake #4: Using Photocopies or Wrong Year Forms

The IRS scanners can't read photocopied forms or forms from the wrong tax year.
Solution: Order official 2011 forms from the IRS and use them for 2011 reporting. Always match the form year to the tax year being reported.

Mistake #5: Stapling, Folding, or Cutting Forms

These actions damage the scannable forms.
Solution: Mail forms flat in a large envelope, don't separate forms printed three-to-a-page (except W-2G), and never use staples.

Mistake #6: Omitting Dollar Signs or Decimal Points

While dollar signs are pre-printed, filers sometimes forget decimal points (entering 125000 instead of 1250.00) or add commas and special characters that confuse scanners.
Solution: Always include cents (use .00 for whole dollars) and avoid commas, dollar signs, ampersands, or asterisks in amount fields.

Mistake #7: Filing Electronically But Also Sending Paper

This creates duplicate records and processing nightmares.
Solution: Choose one method and stick with it. If you e-file, don't mail paper copies. IRS.gov

What Happens After You File

IRS Processing: Once the IRS receives your Form 1096 and accompanying forms, they scan the documents into their system. The information is matched against recipients' tax returns to verify income reporting. This typically takes several weeks to months depending on filing volume.

Matching Program: The IRS cross-references information returns against individual and business tax returns. If someone fails to report income shown on a 1099 form, for example, the IRS may send a notice requesting explanation or additional tax payment.

Error Notices: If the IRS identifies problems with your submission—such as missing TINs, name/TIN mismatches, or format errors—you may receive a notice. Common notices include:

• CP2100/CP2100A: Requesting corrected TIN information due to name/TIN mismatches
• 972CG: Penalty notice for incorrect or untimely filed forms

Backup Withholding: If you failed to obtain correct TINs from payees, the IRS may require you to begin backup withholding (typically 28% in 2011) on future payments to those individuals.

Retention Requirements: Keep copies of filed Forms 1096 and all information returns for at least 3 years from the due date (4 years if backup withholding was imposed or for Form 1099-C cancellation of debt). You may need these for audits, payee inquiries, or to prepare corrected returns. IRS.gov

No Response Usually Means Success: If you don't hear from the IRS within a few months, your filing was likely processed successfully. The IRS doesn't typically send confirmation for accepted information returns.

FAQs

Q1: Do I need Form 1096 if I file electronically?

No. Form 1096 is only required for paper filing. If you file through the IRS FIRE (Filing Information Returns Electronically) system, you don't submit Form 1096 at all. The electronic system captures the same summary information automatically. IRS.gov

Q2: Can I handwrite Form 1096?

Yes, handwritten forms are acceptable for 2011, but they must be completely legible using block print (not script) to avoid scanning errors. Typed forms in 12-point Courier black font are strongly preferred to prevent processing delays and costly name/TIN mismatch notices. IRS.gov

Q3: What if I only have 5 forms to file—do I still need Form 1096?

Yes. Regardless of how few paper forms you're filing, you must include Form 1096 as the transmittal document. There's no minimum number of forms that exempts you from this requirement. However, if you have fewer than 250 forms total, you can choose between paper or electronic filing.

Q4: Can I get an extension to file Form 1096?

Yes. File Form 8809 (Application for Extension of Time to File Information Returns) by the original due date to receive an automatic 30-day extension. Under hardship conditions, you may request an additional 30-day extension. Extensions apply to filing with the IRS but don't extend the deadline for providing statements to recipients. IRS.gov

Q5: What's the penalty if I don't file Form 1096 but send the other forms?

Failing to include Form 1096 with paper forms is considered a filing violation. The IRS may assess penalties of $50 per form (within 30 days of notice), $100 per form (after 30 days), or $260 per form (after August 1) depending on when you correct the error. Always include Form 1096 with paper information returns.

Q6: Do I need a separate Form 1096 for corrections?

Not necessarily. You can submit original returns and corrected returns of the same form type using a single Form 1096. However, you must clearly mark "CORRECTED" on each corrected individual form. If you're correcting multiple types of forms, use a separate Form 1096 for each form type. IRS.gov

Q7: Where can I get official Form 1096 for 2011?

Order official forms by calling 1-800-TAX-FORM (1-800-829-3676) or visiting IRS.gov/orderforms and clicking on "Employer and Information Returns." The IRS will mail you scannable forms. Download-and-print versions may not scan properly and could result in penalties, so ordering official forms is recommended. IRS.gov

Additional Resources

• IRS Form 1096 (2011)
• 2011 General Instructions for Certain Information Returns
• About Form 1096

This guide provides general information about Form 1096 for the 2011 tax year based on IRS publications. For specific situations, consult a tax professional or contact the IRS directly at 1-866-455-7438.