What the Form Is For

Form 1096 is essentially a cover sheet that accompanies paper information returns you send to the IRS. Think of it as a transmittal letter that summarizes all the tax forms you're submitting.

When businesses, organizations, or individuals pay certain types of income to people—like interest, dividends, non-employee compensation, or proceeds from real estate transactions—they must report these payments to the IRS using information returns (Forms 1099, 1098, W-2G, and others). Form 1096 serves as the summary document that tells the IRS what you're sending.

Key Points:

• Form 1096 transmits paper copies only—it's not used for electronic filing
• You must use a separate Form 1096 for each type of information return (for example, one for all your 1099-INT forms, another for all your 1099-MISC forms)
• The form totals the number of returns you're submitting, the total amounts reported, and any federal income tax withheld
• You must use the official IRS scannable form—printing a red copy from the IRS website and filing it can result in penalties

When You’d Use It (Late/Amended Filing)

Regular Filing Deadlines for 2021 Tax Year

• January 31, 2022: For Form 1099-NEC (nonemployee compensation)
• February 28, 2022: For most other forms (1097, 1098, 1099 series, 3921, 3922, W-2G) filed on paper
• March 31, 2022: If filing electronically (but remember, Form 1096 is only for paper filing)
• May 31, 2022: For retirement-related forms (5498 series)

Late Filing Situations

You would file Form 1096 late if you missed the original deadline. This could happen due to:

• Discovering you forgot to file required information returns
• Recently learning you had filing obligations
• Administrative delays or business disruptions

Amended/Corrected Returns

You need to file a corrected Form 1096 when:

• You reported incorrect money amounts on the original returns
• You used the wrong type of information return
• You included an incorrect or missing recipient name or Taxpayer Identification Number (TIN)
• You made errors in checkboxes or codes

Important: You can submit both original and corrected returns of the same type with a single Form 1096—you don't need to correct the Form 1096 itself, just the individual information returns.

Key Rules for 2021

Electronic Filing Threshold

• If you're filing 250 or more information returns of any single type, you must file electronically through the IRS FIRE (Filing Information Returns Electronically) system
• Form 1096 is not used for electronic submissions
• Failing to e-file when required can result in penalties

TIN Matching Requirement

• The filer's name and TIN on Form 1096 must exactly match what appears on the filer's Form 945 (Annual Return of Withheld Federal Income Tax)
• Do not use your paying agent's or service bureau's information—use your own

Physical Form Requirements

• You must order the official scannable form from the IRS at IRS.gov/orderforms
• Do not print and file the red “informational copy” from the IRS website
• Returns must be mailed flat (not folded) in an appropriate mailer

Mailing Addresses (2021)

The IRS consolidated paper filing to three locations based on your principal business location:

Austin, TX (P.O. Box 149213): Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia

Kansas City, MO (P.O. Box 219256): 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

Ogden, UT (1973 North Rulon White Blvd.): California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia

Step-by-Step (High Level)

Step 1: Gather Your Information Returns

• Collect all completed Copy A forms (the IRS copy) of your 1099s, 1098s, or other information returns
• Separate them by form type (all 1099-INT together, all 1099-MISC together, etc.)

Step 2: Obtain Official Form 1096

• Order scannable forms from IRS.gov/orderforms
• Allow time for delivery—plan ahead

Step 3: Complete Form 1096

• Box 1 or 2: Enter your Employer Identification Number (EIN) or Social Security Number (SSN)—use the same TIN that appears on all your information returns
• Box 3: Count the number of individual returns you're submitting (not pages, but actual forms completed)
• Box 4: Total all federal income tax withheld shown on the returns
• Box 5: Enter the total of all amounts reported in the designated boxes for that form type (instructions vary by form)
• Box 6: Check the box for the type of form you're transmitting
• Signature section: Sign, date, and provide contact information

Step 4: Organize Your Submission

• Attach Copy A of all returns to the Form 1096
• Use one Form 1096 per form type
• Place in a flat mailer (do not fold)

Step 5: Mail to the Correct IRS Address

• Use the address for your location from the list in Key Rules for 2021
• Consider using certified mail or a delivery service with tracking
• Keep copies of everything for your records

Common Mistakes and How to Avoid Them

Mistake #1: Duplicate Filing
Problem: Submitting the same information to the IRS multiple times
How to Avoid: Maintain a filing log; verify before mailing

Mistake #2: Mismatched Information
Problem: The filer's name, address, or TIN doesn't match between Form 1096 and the attached information returns
How to Avoid: Use identical information on all forms; double-check before filing

Mistake #3: Missing Decimal Points
Problem: Reporting $1,230 as “1230” instead of “1230.00”
How to Avoid: Always include cents, even if it's “.00”

Mistake #4: Mixed Form Types
Problem: Submitting Forms 1099-INT and 1099-MISC with a single Form 1096
How to Avoid: Use a separate Form 1096 for each form type

Mistake #5: Printing and Filing Non-Scannable Forms
Problem: Downloading the red PDF from IRS.gov, printing it, and mailing it
How to Avoid: Order official scannable forms from the IRS

Mistake #6: Filing Paper When Electronic Filing Is Required
Problem: Filing 250+ returns on paper
How to Avoid: Count your returns; if you have 250+, use the FIRE system

Mistake #7: Incorrect Box 3 Count
Problem: Counting pages instead of individual forms, or including blank/voided forms
How to Avoid: Count only completed, valid forms

What Happens After You File

IRS Processing

• The IRS scans and processes your Form 1096 and attached information returns
• Information is matched to taxpayer accounts
• Data is used to verify income reported on individual and business tax returns

If Everything Is Correct

• You'll receive no correspondence
• The filing is recorded in IRS systems
• Recipients use their copies (B, 2, etc.) to prepare their tax returns

If There Are Problems

• CP2100 Notice: Sent when name/TIN combinations don't match IRS records
• Penalty Notices: Issued if forms were filed late, contain errors, or weren't filed when required
• Correction Requests: IRS may ask you to submit corrected returns

Penalty Assessment Timeline

If penalties apply, the IRS will send a notice. You can respond by:

• Paying the penalty
• Requesting penalty abatement with reasonable cause
• Correcting errors to reduce penalties (if done within specific timeframes)

Record Retention

• Keep copies of Form 1096 and all information returns for at least 4 years
• Maintain supporting documentation (payment records, recipient information)

FAQs

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

No. Form 1096 is only required when you submit paper information returns. If you file electronically through the IRS FIRE system, you don't use Form 1096 at all. The electronic system automatically generates the summary information.

Q2: What are the penalties for filing Form 1096 late in 2021?

Penalties are tiered based on how late you file:

• Within 30 days: $50 per return (maximum $571,000 per year; $199,500 for small businesses)
• 31 days to August 1: $110 per return (maximum $1,713,000 per year; $571,000 for small businesses)
• After August 1 or failure to file: $280 per return (maximum $3,426,000 per year; $1,142,000 for small businesses)
• Intentional disregard: Minimum $570 per return with no maximum penalty

Q3: Can I request an extension to file Form 1096?

Yes, but with limitations. You can file Form 8809 to request an automatic 30-day extension. However:

• You must file Form 8809 by the original due date of your returns
• Under certain hardship conditions, you may request an additional 30 days
• Extensions are not available for Forms 1099-NEC (January 31 deadline)

Q4: How do I correct an error on Form 1096 I already filed?

You typically don't need to correct Form 1096 itself. Instead:

• Correct the individual information returns that contain errors
• Use the “CORRECTED” checkbox on the corrected forms
• Submit corrected returns with a new Form 1096
• For dollar amount errors: File one corrected return with accurate information
• For TIN/name errors: File two forms—one with “-0-” amounts matching the original, then a new correct form

Q5: What if I have both original and corrected returns to file?

You can submit both original and corrected returns of the same type with a single Form 1096. For example, if you're filing 10 original 1099-INT forms and 3 corrected 1099-INT forms, you can send all 13 with one Form 1096. However, you still need separate Forms 1096 for different form types.

Q6: Where can I get official Form 1096 for 2021?

Order official scannable forms from:

• Online: Visit IRS.gov/orderforms and select “Employer and Information Returns”
• Phone: Call 800-829-3676
  Allow adequate time for delivery—forms are mailed to you.

Q7: What is the difference between Form 1096 and Form 1099?

• Form 1099 (and related information returns): Individual forms reporting specific payments to specific recipients
• Form 1096: A summary/transmittal form that accompanies all the Form 1099s you're sending to the IRS

Think of it this way: If you paid 20 different contractors, you'd prepare 20 individual Forms 1099-NEC. You'd then prepare one Form 1096 that summarizes those 20 forms and serves as a cover sheet when you mail them to the IRS.

Additional Resources

• IRS Form 1096 Information Page: IRS.gov/Form1096
• General Instructions for Certain Information Returns: IRS.gov/1099GeneralInstructions
• Order Forms: IRS.gov/orderforms
• Electronic Filing (FIRE System): IRS.gov/FIRE