What IRS Form 1096 (2013) Is For
IRS Form 1096 (2013) serves as the annual summary and transmittal cover sheet for paper information returns submitted to the Internal Revenue Service. It is used to summarize payments, such as non-employee compensation, miscellaneous income, mortgage interest, and gambling winnings, reported on various types of tax forms. Every kind of return requires its own Form 1096 to ensure the totals match the individual returns. The form lists the total number of forms submitted, the total federal income tax withheld, and the total amount reported for the tax year.
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When You’d Use IRS Form 1096 (2013)
You would use Form 1096 when transmitting paper information returns to the IRS for tax year 2013.
- Standard filing: Use this form to summarize paper returns such as Form 1099-MISC, Form 1098, or Form W-2G before the required due date established by the IRS.
- Late filing: If you cannot meet the original due date, you may file Form 8809 to request a 30-day extension for submitting your information returns.
- Amended returns: File a corrected version if you discover any errors after submission, ensuring that the “CORRECTED” box is clearly marked before mailing.
- Separate forms per type: Always file a separate Form 1096 for each type of information return, such as those reporting miscellaneous income or gambling winnings.
- Electronic vs. paper filing: Use Form 1096 only when filing paper returns. If filing electronically, the FIRE System automatically includes the summary data, and no transmittal form is needed.
Key Rules or Details for 2013
For tax year 2013, several key rules applied to IRS Form 1096 to ensure accuracy and compliance with the Internal Revenue Service’s paper filing requirements.
- Electronic filing threshold: Any business filing 250 or more of the same type of information returns must file electronically through the IRS FIRE System instead of using paper forms.
- Acceptable forms: Only official IRS forms or approved substitutes are accepted for submission, and photocopies or printed reproductions are not permitted.
- Formatting requirements: Filers must use black ink and 12-point Courier font, include decimal points for all dollar amounts, and avoid using dollar signs or special symbols.
- Mailing address: The proper mailing address depends on the filer’s principal business location or legal residence, with submissions directed to either Austin, Texas, or Kansas City, Missouri.
- Separate mailing per form type: Each type of information return must be accompanied by its own Form 1096 and mailed flat using First-Class Mail or an approved private delivery service.
Step-by-Step (High Level)
These step-by-step instructions outline how to complete and submit IRS Form 1096 (2013) correctly.
- Gather your information returns: Collect all completed copies of the same type, such as Forms 1099-MISC, 1098, or W-2G, and keep different kinds of separate returns.
- Complete the header section: Enter your business name, principal business address, and the name of the contact person exactly as they appear on all the forms you are transmitting.
- Enter identification details: Provide your Employer Identification Number (EIN) or, if you are a sole proprietor, your Social Security Number to identify your business accurately.
- Add totals: Record the total number of forms being submitted, the total federal income tax withheld, and the total dollar amount reported on those forms.
- Check the appropriate box: Mark the box that corresponds to the type of information return you are submitting, such as Form 1099-MISC or Form 1098.
- Sign and date: The authorized person must sign, print their title, and include the date to certify the accuracy of the form.
- Submit the form: Place Form 1096 on top of the accompanying form stack and mail the package to the following address assigned to your state by the IRS.
If penalties or unexpected tax balances arise, you may be eligible for an IRS payment plan.
Common Mistakes and How to Avoid Them
Understanding the most common errors when completing IRS Form 1096 (2013) can help ensure accurate filing and prevent processing delays.
- Mixing form types: Do not combine different types of information returns, such as Form 1099-MISC and Form 1098, under one Form 1096; each type requires its own separate form.
- Information mismatches: Ensure your business name, address, and Tax Identification Number match exactly across all forms you submit to avoid inconsistencies and rejection.
- Missing decimal points: Always include cents in dollar amounts, such as “1230.00,” since the IRS scanning system requires this precise format.
- Duplicate filing: Avoid resending the same information returns unless you have confirmed that the IRS did not receive your initial submission; keep mailing receipts and tracking numbers.
- Using outdated or photocopied forms: Use only the official IRS form for the correct tax year and avoid photocopies, as they may not meet the IRS scanning requirements.
- Improper handling: Never staple, tape, or fold paper returns; submit them flat and intact, ensuring each page remains complete and readable for processing.
If you still have an unfiled federal income tax return, it’s essential to resolve it quickly to avoid additional IRS penalties.
What Happens After You File IRS Form 1096 (2013)
Once you file Form 1096 and the accompanying paper forms, the Internal Revenue Service processes and scans them to verify the totals and filer information. The IRS compares the reported amounts to recipients’ tax returns to confirm accuracy and detect discrepancies. If errors or mismatches occur, you may receive a notice requesting corrections or clarification. Businesses should keep copies of all submitted forms and their Form 1096 for at least three years, or four years if federal income tax withholding applies, to remain compliant with IRS record retention requirements.
To understand what happens if the IRS finds an error or mismatch, review our guide to the IRS collection process.
FAQs
How is federal income tax withheld reported on Form 1096?
Federal income tax withheld is reported in Box 4 of Form 1096 and reflects the total amount withheld across all accompanying information returns. This includes payments made to individuals or entities such as independent contractors. Businesses using accounting software can calculate and verify the withheld amount to ensure accuracy before submission.
Do I still need to report federal income tax if no taxes were withheld from my pay?
Yes, you must still complete Form 1096 even if no federal income tax was withheld. Enter “0” in the appropriate box to indicate no tax was withheld, ensuring the form remains complete and consistent with all other forms being submitted.
Do independent contractors need to file a separate Form 1096?
Yes, if your business hires independent contractors and issues Forms 1099-MISC or similar tax forms, you must submit a separate Form 1096 for each type of form. This ensures that payments, such as nonemployee compensation, are accurately summarized and transmitted to the Internal Revenue Service.
What does the annual summary on Form 1096 include?
The annual summary includes the total number of forms filed, total federal income tax withheld, and total reportable payments for the tax year. It serves as a cover sheet that summarizes all the forms submitted, including those related to employee stock purchase plan transactions and other types of reportable income.
