Form 1096 (2011) Tax Year Checklist
Purpose
Form 1096 serves as a transmittal document for paper-filed information returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) sent to the IRS. For the 2011 tax year, filers must comply with the electronic filing mandate: any filer required to file 250 or more returns of a single type must file electronically through the FIRE system or obtain an approved waiver. Failure to comply may result in penalties.
Preparation Steps
Step 1: Verify Filer Taxpayer Identification Number
Ensure your filer TIN matches the upper left area of all accompanying information returns. Enter your EIN in box 1 if you are a partnership, corporation, estate, or sole proprietor with an EIN. Enter your SSN in box 2 only if you are an individual not in a trade or business, or a sole proprietor without an EIN. Complete only one box—never both.
Step 2: Complete Filer Information
Enter your name, street address (including room or suite number), city, state, and ZIP code only if your Form 1096 is not preaddressed. If you received a preaddressed form with errors, make corrections directly on the form.
Step 3: Identify the Form Type Being Transmitted
Mark only one box in box 6 corresponding to the single form type you are transmitting. Available options include 1097-BTC, 1098, 1098-C, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099-LTC, 1099-MISC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SA, 3921, 3922, 5498, 5498-ESA, 5498-SA, or W-2G.
Step 4: Enter Total Number of Forms
Enter the total number of correctly completed forms being transmitted. In box 3, do not count blank forms, voided forms, or the Form 1096 itself. Count individual forms, not pages—for example, if one page contains three forms but only two are completed, enter “2.”
Step 5: Calculate Federal Income Tax Withheld
Enter the total federal income tax withheld from all forms being transmitted in box 4. Use amounts from the specific boxes designated in the 2011 instructions for each form type. For example, Form 1099-MISC uses amounts from boxes 1, 2, and 6; Form 1099-B uses amounts from boxes 2 and 14.
Step 6: Calculate Total Amount Reported
Complete box 5 based on the form type you are transmitting. Do not complete box 5 if filing Form 1098-T, 1099-A, or 1099-G. For all other forms, enter the total of amounts from designated boxes. Key examples include: Form 1099-H (Box 1 only), Form 1099-K (Box 1), Form 1099-MISC (Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14), Form 1099-INT (Boxes 1, 3, and 8), and Form 5498 (Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a). Refer to the 2011 Form 1096 instructions for complete details on each form type.
Step 7: Mark Final Return if Applicable
Check the “final return” box only if you will not file any Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G in any future year, either on paper or electronically.
Step 8: Sign and Date the Form
Sign Form 1096 under penalties of perjury before mailing. Include your title and the date. The signature, date, and declaration of accuracy must be completed to validate the transmittal.
Step 9: Group Forms by Type
Organize forms by form number and submit each group with a separate Form 1096. Do not combine different form types on one transmittal. For example, transmit Forms 1098 with one Form 1096 and Forms 1099-A with a separate Form 1096. Original and corrected returns of the same form type may be submitted together using one Form 1096.
Step 10: Prepare for Mailing
Mail the complete Form 1096 page to the appropriate IRS Service Center based on your principal business location, legal residence, or agency address. Filers located 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, or West Virginia should mail to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301. Filers in all other states should send to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. Do not staple forms together—include all accompanying forms unstapled in a flat mailing.
Step 11: File by the Appropriate Deadline
File by February 28, 2012, for Forms 1097, 1098, 1099, 3921, 3922, or W-2G. File by May 31, 2012, for Form 5498. If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. Electronic filers must submit their forms by April 2, 2012, for most filings.
Step 12: Use Acceptable Forms Only
Submit official IRS forms or acceptable substitute forms that meet the specifications in Publication 1179. Photocopies of Form 1096 are not sufficient; only original scannable forms or properly printed substitutes meeting IRS specifications may be used. Handwritten forms are acceptable if completely legible; however, typed entries using 12-point Courier font in black ink are strongly recommended to minimize processing errors.
Step 13: Maintain Records
Retain copies of all information returns filed, your Form 1096 submission date, and any correspondence with the IRS. Keep records for at least 3 years from the due date of the returns, or 4 years for Form 1099-C, and if backup withholding was imposed. Ensure your records comply with the 2011 General Instructions record-retention requirements.
2011 Year-Specific Requirements
Electronic Filing Threshold: The 250-form electronic filing requirement applies separately to each form type for 2011. If you file 250 or more information returns of any single type, you must file electronically unless you obtain an approved waiver by submitting Form 8508 at least 45 days before the due date. This threshold is strictly enforced—penalties apply for non-compliance.
Electronic Processing: Electronic submissions for 2011 must use the FIRE system, as specified in Publication 1220 (2011 edition). The Enterprise Computing Center—Martinsburg (ECC—MTB) is the sole acceptable electronic processor for 2011 filings. The IRS does not provide a fill-in form option for electronic filing.
Correction Procedures: Consult Part E of the 2011 General Instructions for Certain Information Returns when filing corrected returns. The electronic filing requirement applies separately to original and corrected returns—they are not aggregated to determine the 250-form threshold.
Form-Specific Aggregation Rules: Box 5 amount-aggregation rules for 2011 designate specific box numbers per form type. These designations are unique to the 2011 form version. For example, Form 1099-K requires Box 1 only; Form 1099-H requires Box 1 only (not multiple boxes); and Form 1099-MISC requires Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14.
Service Center Addresses: All paper information returns for 2011 are filed with only two IRS Service Centers: Austin, TX, or Kansas City, MO. Filers with legal residence or principal place of business outside the United States must file with Austin, TX 73301.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Acceptable Forms
Only official IRS forms or substitute forms that meet the specifications outlined in Publication 1 are acceptable. Forms must be scannable—photocopies of official forms are not sufficient, but properly printed substitute forms that meet current specifications may be used.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
