Understanding Form 1096 doesn't have to be complicated. Think of it as the "cover sheet" you send to the IRS when mailing paper information returns—similar to how you'd attach a cover letter to a package of important documents. Here's everything you need to know about this critical tax form.

What Form 1096 Is For

Form 1096 is essentially a transmittal form—a summary document that accompanies paper copies of information returns you send to the IRS. When your business pays people or businesses for services, rents, prizes, interest, dividends, or other reportable transactions, you typically must report these payments on various 1099 forms, along with Forms 1097, 1098, 3921, 3922, 5498, and W-2G.

But you can't just mail these forms alone to the IRS. Form 1096 serves as the required cover sheet that:

• Summarizes the total number of forms you're submitting
• Shows the total dollar amounts reported across all forms
• Identifies you (the filer) with your name, address, and Employer Identification Number (EIN)
• Indicates which type of information return you're transmitting

Think of it like a shipping manifest: it tells the IRS what's in your "package" and provides totals for their processing systems to verify everything matches up.

Importantly, Form 1096 is only required when you file paper forms. If you file electronically (which is required if you have 250 or more returns of any single type), you don't need Form 1096 at all.

Each type of information return requires its own separate Form 1096. For example, if you're sending both Forms 1099-MISC and Forms 1099-INT, you'd need two separate Form 1096s—one for each batch.

When You’d Use Form 1096 (Including Late or Amended Returns)

Regular Filing Deadlines

For the 2022 tax year, Form 1096 had specific deadlines depending on what you were filing:

• February 28, 2023 for most paper-filed information returns (Forms 1097, 1098, 1099-series except NEC, 3921, 3922, W-2G)
• January 31, 2023 specifically for Form 1099-NEC
• May 31, 2023 for retirement and savings account forms (Forms 5498, 5498-ESA, 5498-QA, 5498-SA)

If you file electronically (required for 250+ forms), the deadline was March 31, 2023, though Form 1099-NEC still had the January 31 deadline regardless of filing method.

Late or Amended Returns

Late Filing

If you miss the original deadline, you must still file. You can request an automatic 30-day extension using Form 8809 (file it by the original due date). Under hardship conditions, you may request another 30-day extension. Note: extensions for Form 1099-NEC are not automatically granted.

Amended Returns

If you discover errors (wrong dollar amounts, TINs, or recipient names), file corrections promptly with new Form 1096s to accompany your corrected returns. The correction method depends on the type of error.

The sooner you correct errors, the lower your potential penalty.

Key Rules for 2022

The 250-Return Threshold

If you file 250 or more information returns of the same type, you must file them electronically—no exceptions. Electronic filers do not use Form 1096.

One Type Per Form 1096

Each type of information return requires its own Form 1096. Don’t mix multiple types on one transmittal.

Official Scannable Forms Required

You must use official red-ink scannable forms—no photocopies or downloaded copies for Copy A. Order them from the IRS at IRS.gov/orderforms.

Correct Information Required

Ensure accuracy for:

• Total number of forms
• Total federal income tax withheld
• Total payments reported
• Exact name, address, and EIN

Recordkeeping

Keep copies of Form 1096 and all attached returns for at least 3 years (4 years if backup withholding applies).

Formatting Details

Do not use dollar signs or commas in numeric fields. Example: enter $10,566.98 as 10566.98.

Step-by-Step Filing Process (High Level)

Step 1: Gather Information Returns

Collect all completed Copy A forms of the same type (e.g., 1099-MISC). Use official scannable paper in 12-point Courier font.

Step 2: Calculate Totals

Add up:

• Total number of returns
• Total federal tax withheld
• Total payments reported

Step 3: Complete Form 1096

On the official form:

• Enter filer name, address, and EIN
• Indicate the form type (Box 6)
• Check Box 7 if filing 1099-MISC with Box 7 compensation
• Enter totals in Boxes 3–5
• Sign and date the form

Step 4: Organize for Mailing

Do not cut, staple, or fold forms. Place Form 1096 on top of your information returns.

Step 5: Mail to the Correct Address

Find your IRS Submission Processing Center address in the instructions and mail in a large flat envelope.

Step 6: Provide Copies to Recipients

Send recipient copies by January 31, 2023 (for most returns).

Common Mistakes and How to Avoid Them

1. Using Non-Scannable Forms

Never send photocopied or downloaded forms. Always order official red-ink versions.

2. Mixing Form Types

Use one Form 1096 per information return type.

3. Inconsistent Name or EIN

Ensure your business name and EIN exactly match all forms.

4. Incorrect Totals

Double-check your math before submission.

5. Stapling or Folding

Never staple or fold—mail flat.

6. Misaligned Entries

Keep text centered within boxes.

7. Missing Box 7 Checkmark

Check Box 7 on Form 1096 if you’re filing 1099-MISC with nonemployee compensation.

8. Filing Late Without Extension

Use Form 8809 for a 30-day extension.

9. Duplicating Electronically Filed Returns

Do not mail paper versions of forms already e-filed.

What Happens After You File

IRS Processing

Your forms are scanned using OCR technology. Data on Form 1096 is compared to individual information returns.

Data Matching

The IRS matches your reported payments with recipients’ tax returns. Discrepancies may trigger notices.

Error Notices

You may receive:

• CP2100 / CP2100A for TIN mismatches
• Penalty notices for late or incorrect filings
• Missing form notices for expected returns not filed

Ongoing Responsibilities

• Keep copies for at least 3 years (4 if withholding applies)
• Respond promptly to IRS notices
• Correct future errors before the next filing season

If you don’t hear from the IRS, your submission was successfully processed.

FAQs

Q1: Can I file Form 1096 electronically?

No. Form 1096 is only for paper filings. E-filing systems automatically include the required transmittal data.

Q2: I filed fewer than 250 forms but want to e-file. Do I still need Form 1096?

No. If you e-file voluntarily, you don’t use Form 1096.

Q3: I made a mistake on Form 1096. How do I fix it?

File a new corrected Form 1096 with accurate totals and corrected returns marked CORRECTED. For TIN or name errors, void the incorrect return and file a new one labeled accordingly.

Q4: What are the penalties for filing late?

Penalties depend on how late you file:

• Within 30 days: $50 per return
• 31 days to Aug 1: $110 per return
• After Aug 1: $290 per return
• Intentional disregard: At least $580 per return (no limit)

Q5: Can I e-file some forms and mail others?

Yes. The 250-return rule applies per form type. Just don’t file the same returns both ways.

Q6: Can I use the “Information Copy Only” version from IRS.gov?

Not for Copy A. Only official red-ink forms are scannable. You can use downloadable versions for recipient copies (B, C, 1, or 2).

Q7: How soon should I file corrections after finding an error?

Immediately. The earlier you correct, the lower the penalty. Within 30 days of the original due date results in the lowest tier ($50 per return).

Resources

For complete official guidance, visit IRS.gov/Form1096 and review the 2022 General Instructions for Certain Information Returns.