What Form 1096 Is For

Form 1096 is essentially a cover sheet that the Internal Revenue Service requires whenever you mail paper copies of information returns. Think of it as a transmittal letter that accompanies and summarizes the individual information returns you're sending to the IRS.

If your business paid independent contractors, mortgage interest recipients, winners of gambling prizes, or issued other types of reportable payments during 2013, you likely needed to create information returns (like Forms 1099-MISC, 1098, or W-2G) documenting those payments. Form 1096 serves as the summary document that groups these forms together and provides totals for the IRS to verify against the individual returns.

The form itself is straightforward: it asks for your business identification information, the total number of forms you're transmitting, the total federal income tax withheld (if any), and the total dollar amount reported across all the forms. Critically, you must use a separate Form 1096 for each type of information return. For example, if you're filing both Forms 1098 (mortgage interest) and 1099-MISC (miscellaneous income), you need two separate Forms 1096—one for each group. IRS.gov

Important note: Form 1096 is only required when filing paper information returns. If you file electronically through the IRS FIRE System, you do not need to submit Form 1096.

When You’d Use It (Late/Amended)

Standard Filing

For tax year 2013, Form 1096 had specific due dates depending on which information returns you were transmitting:

• February 28, 2014 for Forms 1097, 1098, 1099, 3921, 3922, and W-2G
• June 2, 2014 for Forms 5498, 5498-ESA, and 5498-SA (retirement account contributions)

Late Filing

If you missed these deadlines, you could request an automatic 30-day extension by filing Form 8809, Application for Extension of Time to File Information Returns. This form needed to be submitted by the original due date to receive the extension. In certain hardship situations, you could apply for an additional 30-day extension. However, extensions don't eliminate penalties if you had no reasonable cause for the delay. IRS.gov

Amended/Corrected Returns

If you discovered errors after filing, you needed to file corrected returns. The process involved:

• Marking the "CORRECTED" checkbox at the top of the corrected information return
• Filing a new Form 1096 to transmit the corrected forms
• Including both original and corrected returns together (you didn't need to separate them)

Corrections could be filed on paper even if you originally filed electronically, as long as you were filing fewer than 250 corrections for that specific form type. You could also add a date next to the "CORRECTED" checkbox to help recipients track multiple corrections.

Key Rules or Details for 2013

Electronic Filing Threshold

The most important rule: if you needed to file 250 or more information returns of any one type, electronic filing was mandatory. This threshold applied separately to each form type. For example, if you filed 500 Forms 1099-MISC but only 100 Forms 1098, you had to file the 1099-MISC forms electronically but could file the 1098 forms on paper. Failing to file electronically when required could result in penalties up to $100 per return unless you received an approved waiver on Form 8508. IRS.gov

Form Requirements

Paper forms had strict requirements:

• Only official IRS forms or approved substitutes were acceptable—no photocopies
• Forms had to be submitted as complete pages (don't cut apart the 2- or 3-per-page formats)
• No staples, tape, or torn pinfeed holes
• Black ink, 12-point Courier font if typed
• Dollar amounts required decimal points (1230.00, not 1230)
• All entries in the correct boxes with no dollar signs or special characters

Mailing Addresses

For 2013, the IRS consolidated paper information return processing to just two service centers:

• 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
• Austin, TX 73301 for filers outside the United States

Forms had to be mailed flat (not folded) using First-Class Mail or approved private delivery services (FedEx, UPS, or DHL specific services). IRS.gov

Step-by-Step (High Level)

Step 1: Gather Your Information Returns

Collect all the completed Copy A forms of one type (e.g., all Forms 1099-MISC). Keep different form types separated.

Step 2: Complete the Header

Enter your name, address, and contact information exactly as it appears on the information returns you're transmitting. Consistency is critical—mismatches trigger processing errors.

Step 3: Enter Your Tax ID

In Box 1, enter your Employer Identification Number (EIN). If you're a sole proprietor without an EIN, use your Social Security Number in Box 2 instead. Use the same number that appears on all your information returns.

Step 4: Calculate Totals

• Box 3: Count the number of correctly completed forms you're sending (don't count blank, voided, or the Form 1096 itself)
• Box 4: Add up all federal income tax withheld shown on the forms
• Box 5: Calculate the total of reportable amounts from the specific boxes on each form type (the instructions vary by form—for example, Box 1 for Form 1099-MISC, Boxes 1 and 2 for Form 1098)

Step 5: Check the Form Type Box

Mark an "X" in Box 6 next to the type of form you're transmitting. Only check one box per Form 1096.

Step 6: Sign and Date

The authorized person must sign, print their title, and date the form under penalty of perjury.

Step 7: Attach and Mail

Place the completed Form 1096 on top of the stack of information returns (all of the same type), ensuring nothing is stapled. Mail flat to the appropriate service center. IRS.gov

Common Mistakes and How to Avoid Them

Mistake #1: Mixing Form Types with One Form 1096

The Error: Submitting Forms 1099-INT and 1099-MISC together with a single Form 1096.
How to Avoid: Prepare a separate Form 1096 for each type of information return. Group all 1099-INT forms together with one 1096, then separately group all 1099-MISC forms with another 1096.

Mistake #2: Information Mismatches

The Error: The filer's name, address, or Tax ID Number differs between Form 1096 and the attached information returns.
How to Avoid: Use identical information on all forms. Before mailing, verify that your business name, EIN, and address match exactly across Form 1096 and every attached information return. Even small differences (like "Inc." vs "Incorporated") can cause processing delays.

Mistake #3: Missing Decimal Points

The Error: Entering dollar amounts without cents (writing "1230" instead of "1230.00").
How to Avoid: Always include the decimal point and cents, even for whole dollar amounts. The IRS scanning equipment expects this format. IRS.gov

Mistake #4: Duplicate Filing

The Error: Sending the same information returns to the IRS multiple times because you're unsure if they received the first submission.
How to Avoid: Keep copies of your submissions and mailing receipts. If you're concerned about delivery, use certified mail with return receipt or an approved private delivery service that provides tracking. Don't re-submit unless you've confirmed the original was not received.

Mistake #5: Using Photocopies or Wrong Year Forms

The Error: Submitting photocopied forms or using 2012 or 2014 forms for 2013 data.
How to Avoid: Order official IRS forms well in advance or use approved substitute forms that meet IRS specifications in Publication 1179. Always use forms for the correct tax year—the year is printed prominently on each form.

Mistake #6: Improper Form Handling

The Error: Stapling forms together, cutting apart multi-form pages improperly, or submitting forms with pinfeed holes still attached.
How to Avoid: Never staple any information returns or Form 1096. If using continuous-feed forms, carefully remove pinfeed strips. Keep 2- or 3-per-page forms intact as complete sheets unless the specific instructions say you can separate them (like Forms W-2G).

What Happens After You File

IRS Processing

Once received, the IRS scans your Form 1096 and information returns into their system. They verify that:

• The totals on Form 1096 match the sum of the individual returns
• The filer information is consistent across all forms
• Tax ID Numbers (TINs) match IRS records

This process typically takes several weeks to a few months. IRS.gov

Recipient Matching

The IRS matches the information you reported against the tax returns filed by the recipients. For example, if you reported paying someone $5,000 on Form 1099-MISC, the IRS expects that person to report that income on their tax return.

Potential Notices

If the IRS identifies problems, you may receive:

• CP2100 Notices: Inform you of name/TIN mismatches requiring backup withholding for future payments
• Penalty Notices: Assess fines for late, incorrect, or missing filings
• Correction Requests: Ask you to clarify or correct specific information

Record Retention

You should keep copies of filed information returns and Form 1096 for at least 3 years from the due date (4 years for Forms 1099-C or if backup withholding was imposed). You need the ability to reconstruct this data if the IRS has questions.

FAQs

1. Do I need Form 1096 if I file electronically?

No. Form 1096 is only required when filing paper information returns. The IRS FIRE System for electronic filing doesn't require a transmittal form—the electronic submission includes all necessary summary data automatically. IRS.gov

2. What if I have multiple business locations? Do I need separate Forms 1096?

You can file one Form 1096 per form type even if you have multiple locations, as long as all locations use the same Tax ID Number. However, you may choose to submit separate Forms 1096 for different locations if it's easier for your recordkeeping. The key is ensuring the filer information on Form 1096 matches the information returns being transmitted.

3. Can I handwrite Form 1096?

Yes, handwritten forms are acceptable, but only if they're completely legible and accurate. The IRS scans these forms by machine, so unclear handwriting can cause processing errors and delays. Using black ink and block print letters (not script) is essential. Typed forms using 12-point Courier font are strongly preferred. IRS.gov

4. What are the penalties for filing Form 1096 late or incorrectly?

For 2013, penalties escalated based on how late you filed:

• $30 per return if corrected within 30 days of the due date (maximum $250,000; $75,000 for small businesses)
• $60 per return if corrected between 30 days and August 1 (maximum $500,000; $200,000 for small businesses)
• $100 per return if filed after August 1 or never filed (maximum $1,500,000; $500,000 for small businesses)

These penalties could be waived if you demonstrated reasonable cause and not willful neglect. Intentional disregard of filing requirements resulted in a minimum $250 penalty per return with no maximum cap. IRS.gov

5. What if I discover errors after the filing deadline?

File corrected information returns as soon as possible. Mark the "CORRECTED" box on the corrected forms, prepare a new Form 1096, and mail them to the appropriate service center. While penalties may still apply, they're reduced if you correct errors quickly. Under the "de minimis rule," if you filed the original returns on time but with errors, and you correct them by August 1, penalties won't apply to the greater of 10 returns or 0.5% of your total required filings for the year.

6. Can I use one Form 1096 for both original and corrected returns?

Yes. You don't need to separate originals and corrections when filing paper forms. You can submit both types together with a single Form 1096 for each form type. However, the electronic filing threshold (250 or more) applies separately to originals and corrections. IRS.gov

7. What's the difference between "VOID" and "CORRECTED" checkboxes?

The "VOID" checkbox is used before you submit forms to the IRS. If you make a mistake while preparing a form, mark it void, leave it on the page with the correct forms, and complete a new form on the same page. The IRS will ignore voided forms during processing.

The "CORRECTED" checkbox is used after you've already filed with the IRS and need to fix errors. You file a new information return marked "CORRECTED" with a new Form 1096 to update the IRS records.

For More Information

• IRS Form 1096 Information Page
• 2013 General Instructions for Certain Information Returns
• 2013 Form 1096

Note: This guide covers 2013 tax year requirements. For current year filing, always consult the latest IRS forms and instructions at IRS.gov.