What Form 1096 Is For

Form 1096 is essentially a cover sheet—a summary document that businesses and individuals use to transmit paper copies of various information returns to the Internal Revenue Service. Think of it as the envelope that packages your 1099s and other information forms when mailing them to the IRS.

For tax year 2019, Form 1096 was used to transmit paper versions of Forms 1097, 1098, 1099 (all varieties), 3921, 3922, 5498, and W-2G. These are the forms that report payments you made to contractors, interest paid, dividends distributed, real estate transactions, retirement contributions, gambling winnings, and other types of income or transactions that the IRS needs to track.

Important: Form 1096 is only required when filing paper forms—if you file electronically through the IRS FIRE System, you do not need Form 1096. The IRS strongly encourages electronic filing, and in fact, if you must file 250 or more information returns of any one type, electronic filing is mandatory.

The form itself includes summary boxes where you total up the number of forms being transmitted, the total federal income tax withheld (if any), and the total amounts reported. You must also check a box indicating which specific type of form you're transmitting (for example, 1099-MISC or 1099-INT), along with your business information and signature certifying the accuracy of the documents under penalty of perjury.

When You’d Use Form 1096 (Including Late and Amended Filings)

Standard Filing Deadlines for 2019 Tax Year

The deadline for filing Form 1096 with the IRS for the 2019 tax year depended on which information returns you were transmitting:

• January 31, 2020: For Form 1099-MISC reporting nonemployee compensation (NEC) in Box 7.
• February 28, 2020: For paper filing of most other Forms 1097, 1098, 1099 (excluding 1099-MISC with NEC), 3921, 3922, and W-2G.
• March 31, 2020: For electronic filing of the above forms.
• June 1, 2020: For Forms 5498, 5498-ESA, 5498-QA, and 5498-SA (allowing for late IRA contributions).

Filing Late or Amended Returns

Late Filings

If you filed after the due date, you still submitted Form 1096 with your information returns. However, late filing triggered penalties ranging from $50 to $270 per form, depending on how late you filed (within 30 days, by August 1, or after August 1). Intentional disregard carried even steeper penalties.

Amended or Corrected Returns

To correct a previously filed return:

• Prepare a new Form 1096.
• Check the “CORRECTED” box on the information returns.
• Write a brief note (e.g., “Filed to Correct TIN”).
  You may combine original and corrected returns of the same type on one Form 1096. You do not amend the old Form 1096.

Extension Requests

You could request an automatic 30-day extension using Form 8809, filed by the original due date. A second 30-day extension was possible under hardship conditions. However, no extensions applied to Forms W-2 and 1099-MISC reporting NEC.

Key Rules and Requirements for 2019

Several important rules governed Form 1096 filing for the 2019 tax year:

• Separate forms for each type: A different Form 1096 must be used for each form type (e.g., 1099-INT vs. 1099-MISC).
• Paper filing threshold: Filing 250 or more returns of one type required electronic submission.
• Official forms only: You must use scannable IRS forms or compliant software output (Publication 1179).
• No stapling or folding: The form clearly states “Do Not Staple.”
• Matching information: Filer details must exactly match the information returns.
• Summary calculations:
  • Box 3 = number of forms transmitted
  • Box 4 = total federal income tax withheld
  • Box 5 = total reported amounts (depending on form type)
• Mailing addresses:
  • Austin, TX: AL, AR, AZ, and others
  • Kansas City, MO: AK, CO, HI, and others
  • Ogden, UT: CA, CT, DC, and others
  • Foreign filers: Austin, TX

Step-by-Step: How to Complete Form 1096

Step 1: Gather and Organize Forms

Collect all Forms 1099, 1098, etc. Group by type. Each form type requires its own Form 1096.

Step 2: Fill in Filer Information

Include your business name, address, contact person, phone, and email.

Step 3: Enter Taxpayer Identification Number

Use either your EIN (business) or SSN (individual), not both.

Step 4: Calculate Summary Totals

• Box 3: Number of forms transmitted
• Box 4: Total federal tax withheld
• Box 5: Total amounts reported (based on form type)

Step 5: Check the Form Type Box

Mark an “X” in only one box indicating which form type you’re submitting.

Step 6: Sign and Date

Sign under penalty of perjury. Include your title and date.

Step 7: Mail to the Correct Service Center

Mail your Form 1096 and accompanying forms together—unstapled—to the correct IRS Service Center by the deadline.

Common Mistakes and How to Avoid Them

Mistake #1: Mixing Form Types

Error: Using one Form 1096 for multiple 1099 types.
Fix: Submit a separate Form 1096 for each.

Mistake #2: Stapling or Paperclipping Forms

Error: Attaching forms damages scannable copies.
Fix: Do not staple or clip—just group them loosely.

Mistake #3: Using Photocopies or Printed PDFs

Error: Non-scannable copies cause rejections.
Fix: Use official IRS-ordered forms or approved software.

Mistake #4: Mismatched Information

Error: Inconsistent filer info.
Fix: Verify identical name, address, and TIN on all forms.

Mistake #5: Incorrect Box Calculations

Error: Math or box selection errors.
Fix: Follow form-specific instructions carefully.

Mistake #6: Missing the January 31 Deadline

Error: Late filing for NEC payments.
Fix: File 1099-MISC with NEC separately and early.

Mistake #7: Filing Paper When Electronic Filing Is Required

Error: Over 250 forms filed on paper.
Fix: Use the FIRE System or approved e-file software.

Mistake #8: Using Wrong Mailing Address

Error: Sending to the wrong IRS Service Center.
Fix: Check the current IRS mailing list before filing.

What Happens After You File

IRS Processing and Matching

The IRS scans Form 1096 and associated forms using OCR technology, uploading data to the Information Returns Processing (IRP) system. Reported payments are then matched against recipients’ tax returns.

Backup Withholding Notices

If TINs don’t match IRS records, you may receive CP2100/CP2100A notices instructing you to begin backup withholding.

Penalty Assessments

Late or incorrect filings may result in penalties ($50–$270 per form for 2019), with larger penalties for intentional disregard.

Confirmation and Recordkeeping

The IRS doesn’t confirm receipt of Form 1096. Retain copies of all filed forms for at least four years for audit purposes.

Recipient Statements

Filing Form 1096 only satisfies your IRS submission obligation—you must still furnish recipient copies by January 31, 2020, or later deadlines for certain forms.

FAQs

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

No. Form 1096 is only required for paper filings.

Q2: Can I use one Form 1096 for multiple types of 1099s?

No. Each form type needs its own Form 1096.

Q3: What if I discover an error after I’ve filed?

Submit corrected forms marked “CORRECTED” with a new Form 1096.

Q4: Where can I get official Form 1096?

Order from the IRS (800-TAX-FORM or IRS.gov/OrderForms) or use compliant tax software.

Q5: What penalties apply if I file Form 1096 late?

Penalties range from $50–$270 per form, depending on lateness. Intentional disregard = $540 minimum per form.

Q6: Can I submit original and corrected returns together?

Yes, as long as they are the same form type.

Q7: Can I get more time to file?

Yes. File Form 8809 before the due date for a 30-day extension (with possible additional 30 days under hardship).

Additional Resources

• IRS Form 1096 Information Page
• 2019 General Instructions for Certain Information Returns
• Form 1096 (2019)