Form 1096 (2012) Paper-Filing Checklist
Purpose and Overview
Form 1096 serves as the transmittal document for paper information returns filed with the IRS. For tax year 2012, this form accompanies paper versions of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, which are submitted to the Internal Revenue Service.
Electronic Filing Requirements: If you must file 250 or more information returns of any single type, you are required to file electronically through the Filing Information Returns Electronically (FIRE) system. When filing electronically, do not use Form 1096. The form is exclusively for transmitting paper returns.
Paper Filing: If you file fewer than 250 returns of any single type, you may file on paper using Form 1096 as your transmittal document. Failure to file electronically when required (without an approved waiver) may result in penalties.
Required Filing Steps
Step 1: Verify Filer Identification Information
Confirm that your name, address, and Taxpayer Identification Number (TIN) match exactly across all documents. The filer information in the upper left area of Form 1096 must be identical to the information on all accompanying Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
Use your Employer Identification Number (EIN) if you are a sole proprietor with an EIN, a partnership, a corporation, or other business entity. Use your Social Security Number (SSN) only if you are an individual not engaged in a trade or business or a sole proprietor without an EIN. Enter the TIN in either Box 1 (EIN) or Box 2 (SSN), but not both.
Step 2: Determine Your Filing Method
Evaluate whether you must file electronically or may file on paper. The 250-return threshold applies separately to each form type. For example, if you file 300 Forms 1099-MISC and 100 Forms 1099-INT, you must file Forms 1099-MISC electronically but may file Forms 1099-INT on paper.
If you are required to file electronically but need an exception, submit Form 8508 (Request for Waiver From Filing Information Returns Electronically) at least 45 days before the filing deadline. Without an approved waiver, electronic filing is mandatory when you meet the 250-return threshold.
Step 3: Organize Forms by Type
Separate your information returns by form type before preparing Form 1096. Each distinct form type requires its own Form 1096 transmittal. Do not combine different form types on a single Form 1096.
For example, if you are filing both Form 1098 and Form 1099-A, prepare one Form 1096 to transmit your Form 1098 and a separate Form 1096 to transmit your Form 1099-A. You may combine original and corrected returns of the same type on one Form 1096.
Step 4: Complete Box 3 (Total Number of Forms)
Count the number of correctly completed forms you are transmitting with this Form 1096. Do not include blank forms, voided forms, or the Form 1096 itself in your count. Do not count summary or subtotal-only forms.
Enter the count of individual forms, not pages. If you have one page containing three-to-a-page forms with only two forms completed, enter “2” in Box 3. Each information return counts as one, regardless of how many appear on a single page.
Step 5: Complete Box 4 (Federal Income Tax Withheld)
Enter the total federal income tax withheld from all forms in this transmittal group. This applies only when the accompanying forms report withholding amounts. If the form type you are transmitting does not report withholding, leave Box 4 blank.
Add together all withholding amounts shown on the forms being transmitted and enter the sum without dollar signs but including the decimal point and cents (for example: 12500.00).
Step 6: Complete Box 5 (Total Amount Reported)
Calculate the sum of specific boxes from each form type according to the following requirements. Leave Box 5 blank if you are filing Forms 1098-T, 1099-A, or 1099-G, as no entry is required for these form types.
For Form 1099-MISC: Add amounts from boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14.
For Form 5498: Add amounts from boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a.
For other form types: Refer to page 2 of the 2012 Form 1096 instructions for the specific boxes to include. Each form type has different reporting requirements.
Step 7: Check the Appropriate Form Type Box
Mark an “X” in only one box in line 6 to indicate the type of form being transmitted. Do not check multiple boxes on a single Form 1096. If you are filing various form types, prepare a separate Form 1096 for each type of form.
Ensure you select the correct box that matches the forms you are transmitting. Double-check that all forms in your submission match the box you marked.
Step 8: Verify Filing Deadlines
Confirm the applicable deadline for your form type. Different information returns have different due dates for the 2012 tax year.
February 28, 2013: File Forms 1097, 1098, 1099, 3921, 3922, or W-2G with Form 1096 by this date.
May 31, 2013: File Forms 5498, 5498-ESA, or 5498-SA with Form 1096 by this date.
These deadlines are not interchangeable. Do not combine Form 5498 with other form types on the same Form 1096, especially when filing close to either deadline. If the deadline falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Step 9: Select the Correct Mailing Address
Determine your mailing address based on your principal business location, principal office or agency, or legal residence if you are an individual.
Austin, TX 73301: Use this address if your principal location is 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.
Kansas City, MO 64999: Use this address if your principal location is in Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, or Wyoming.
International Filers: If your legal residence or principal place of business is outside the United States, mail to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301.
Step 10: Sign and Date Form 1096
The filer or an authorized representative must sign Form 1096 under penalties of perjury. Include your title and the date of signature. The signature certifies that you have examined the return and accompanying documents and that they are true, correct, and complete to the best of your knowledge.
A transmitter, service bureau, paying agent, or disbursing agent may sign on behalf of the payer if they have authority under an agency agreement and add the caption “For: (Name of payer).” However, the payer remains liable for penalties for filing incorrectly, incompletely, or late.
Step 11: Prepare Forms for Mailing
Submit only the original scannable Form 1096 and Copy A of information returns. Do not photocopy or fax these forms, as they will not be accepted. The IRS requires machine-readable original forms or properly formatted substitutes that meet specifications in IRS Publication 1179.
Do not cut or separate forms that are printed two or three to a page. Submit the entire page, even if only one form is completed. Do not staple, tape, or fold the forms. Send your submission flat in an envelope or package.
Step 12: Mark Final Return if Applicable
If this is the final year, you will file information returns of any type (either on paper or electronically); enter an “X” in Box 7, marked “final return.” Use this designation only if you will no longer be required to file Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G in the future.
Do not mark this box if you are simply changing from paper to electronic filing, or if you will file different form types in future years.
Step 13: Review and Submit
Before mailing, review your completed Form 1096 and all accompanying forms for accuracy. Verify that all amounts are entered correctly with decimal points, that no dollar signs appear in amount boxes, and that all required boxes are completed.
Ensure that filer and recipient TINs are accurate to avoid backup withholding notices and penalties. Mail your submission in time to meet the applicable deadline. Consider using a private delivery service (such as DHL, FedEx, or UPS) to obtain proof of mailing date if needed.
Key Points for 2012 Tax Year
Electronic Filing Specifications: When electronic filing is required or chosen, follow Publication 1220 specifications. The FIRE system is the only method for electronically submitting information returns. Do not submit Form 1096 when filing electronically.
Penalty for Non-Compliance: If you are required to file 250 or more returns of one type and fail to file electronically without an approved waiver, you may face penalties of up to $100 per return. For detailed penalty information, refer to Part F of the 2012 General Instructions for Certain Information Returns.
Form Format Requirements: Use only official IRS forms or approved substitute forms meeting Publication 1179 specifications. Forms must be machine-readable with no corrections in data fields. Handwritten forms are acceptable but must be completely legible. Type entries in 12-point Courier font using black ink when possible.
Extensions: You may request an automatic 30-day extension by filing Form 8809 on or before the original due date. For additional hardship extensions, follow the instructions on Form 8809. Electronic filers should submit extension requests through the FIRE system.
This checklist provides the essential requirements for properly completing and filing Form 1096 with paper information returns for the 2012 tax year. Maintaining accurate records and following these procedures helps ensure compliance with IRS reporting requirements.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
