Form 1096 (2013) Tax Year Filing Checklist
Purpose and Overview
Form 1096 serves as a transmittal document for paper information returns filed with the IRS. Use this form to accompany paper copies of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G when submitting them to the Internal Revenue Service.
Electronic Filing Requirement: Filers submitting 250 or more returns of any single type are required to file electronically through the FIRE system. Paper filing with Form 1096 is permitted only for filers below this threshold or those with approved waivers.
Year-Specific Filing Requirements
Step 1: Verify Your Filer Status and TIN
Determine the correct taxpayer identification number to enter on Form 1096:
● Box 1 (EIN): Sole proprietors with an Employer Identification Number, partnerships, corporations, and all other business entities
● Box 2 (SSN): Individuals not engaged in trade or business, or sole proprietors without an EIN
The TIN entered on Form 1096 must match exactly with the TIN used on all accompanying information returns for the 2013 tax year.
Step 2: Confirm Eligibility for Paper Filing
Review the mandatory electronic filing threshold before preparing paper forms:
● Filing 250 or more of any single form type (e.g., 250+ Forms 1099-MISC) requires electronic submission via FIRE
● The 250-form threshold applies separately to each form type
● Filers exceeding this threshold without an approved waiver cannot use paper Form 1096 and may face penalties
● Request hardship waivers using Form 8508 at least 45 days before the due date if electronic filing is not feasible
Step 3: Group Forms by Type Only
Prepare a separate Form 1096 for each type of information return being transmitted:
● One Form 1096 for all Forms 1098
● A different Form 1096 for all Forms 1099-A
● Another Form 1096 for all Forms 1099-MISC
● Do not combine different form types under a single Form 1096
● Original returns and corrected returns of the same type may be transmitted together using one Form 1096
Step 4: Calculate the Total Number of Forms (Box 3)
Count only correctly completed forms for Box 3:
● Exclude blank forms from your count
● Exclude voided forms
● Exclude summary or subtotal forms
● Do not count Form 1096 itself
● For multi-per-page layouts, count actual completed forms, not pages (e.g., if you complete two Forms 1098 on a three-per-page sheet, enter “2”)
Step 5: Enter Federal Income Tax Withheld (Box 4)
Report total federal income tax withheld from all forms being transmitted with this Form 1096. This includes backup withholding and any other federal tax withheld. Leave Box 4 blank if no withholding applies to the forms being filed.
Step 6: Calculate Total Amount Reported (Box 5)
Enter the total of specific amounts from the information returns being transmitted. The boxes to include depend on the form type:
Forms requiring Box 5 entry:
● Form 1099-MISC: Sum Boxes 1, 2, 3, 5, 6, 7, 8, 10, and 14
● Form 1098: Sum Boxes 1 and 2
● Form 5498: Sum Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a
● Form W-2G: Box 1
● Form 1099-INT: Boxes 1, 3, and 8
● Form 1099-DIV: Boxes 1a, 2a, 3, 8, 9, and 10
● Form 1099-R: Box 1
Forms exempt from Box 5 entry:
● Form 1098-T: Leave Box 5 blank
● Form 1099-A: Leave Box 5 blank
Step 7: Verify Filing Deadlines
Submit paper Forms 1096 and accompanying returns by the appropriate deadline:
● February 28, 2014: Forms 1097, 1098, 1099, 3921, 3922, and W-2G
● June 2, 2014: Forms 5498, 5498-ESA, and 5498-SA
● No extensions are available beyond these dates for paper submissions
● Electronic filers receive extended deadlines (March 31, 2014, for most forms; June 2, 2014, for Form 5498)
Step 8: Determine the Correct Mailing Address
Select the appropriate Internal Revenue Service Center based on your location:
Mail to Austin, TX 73301 if 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, West Virginia
Mail to Kansas City, MO 64999 if located 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, Wyoming
Foreign filers: Mail to Austin, TX 73301 if your legal residence or principal place of business is outside the United States.
Step 9: Complete Filer Identification Information
Provide complete and accurate identification details in the designated fields:
● Filer’s name (as registered with the IRS)
● Street address, including suite or room number
● City or town, state, and ZIP code
● Contact person’s name
● Telephone number
● Email address
● Fax number
This information must match identically on Form 1096 and all accompanying information returns.
Step 10: Mark Final Return Box (If Applicable)
Check the “final return” box on line 7 only if you plan to permanently cease filing Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G in the future. This applies to both the cessation of paper and electronic filing. Do not mark this box if you plan to file any of these forms in subsequent years, even if using a different filing method.
Step 11: Sign and Date Under Penalties of Perjury
The Form 1096 must be signed by an authorized person who certifies, under penalty of perjury, that they have examined the return and accompanying documents. Include:
● Signature of filer or authorized agent
● Printed title of the person signing
● Date of signature
An agent may sign on behalf of the filer if authorized under a valid agency agreement and adds the caption “For: (Name of payer).”
Step 12: Prepare Forms for Mailing
Package and submit forms following IRS requirements:
● Do not staple Form 1096 to information returns
● Send Form 1096 as a loose transmittal document with the returns
● Do not fold forms; mail flat
● Submit original forms only—photocopies are not acceptable
● Use Copy A (red scannable forms) for IRS submission
● Send forms via First-Class Mail or approved private delivery service
● For large submissions, divide into conveniently sized packages numbered consecutively with Form 1096 in package number one
Key 2013 Requirements and Updates
Electronic Filing Threshold: The 250-or-more threshold for mandatory electronic filing remains in effect for 2013 tax year reporting. This threshold applies separately to each form type and individually to original returns versus corrected returns.
Box 5 Reporting Clarification: Forms 1098-T and 1099-A do not require a Box 5 entry on Form 1096. All other form types require specific box amounts to be totaled and entered in Box 5.
Publication 1220 Specifications: Electronic filers must follow specifications in Publication 1220 (Specifications for Electronic Filing). The FIRE system does not provide fill-in form options; therefore, filers need to use compliant software.
Combined Original and Corrected Returns: For 2013 filings, you may submit original returns and corrected returns of the same type together using a single Form 1096. No separate transmittal is required for corrections when they are grouped with the originals of the same form type.
Regional Filing Centers: Two designated addresses serve all paper filers based on geographic location. International filers use the Austin, TX address. No centralized national address exists for submitting paper Form 1096.
Transmitter and Agent Responsibilities: Service bureaus, paying agents, and disbursing agents may sign Form 1096 on behalf of payers under valid agency agreements. The agent must add “For: (Name of payer)” when signing, but this does not relieve the payer of liability for filing accurate, complete, and timely returns.
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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.
