Form 1096 (2014) Year-Specific Checklist
Purpose
Form 1096 serves as the transmittal document for paper information returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) submitted to the IRS. For the 2014 tax year, filers submitting 250 or more returns of any single type are required to file electronically. Those required to file electronically without an approved waiver may face penalties under the 2014 reporting requirements.
Step-by-Step Filing Instructions
Step 1: Enter Your Taxpayer Identification Number
Enter your Employer Identification Number (EIN) in Box 1. If you are a sole proprietor without an EIN or an individual not engaged in a trade or business, enter your Social Security Number (SSN) in Box 2. Use only one box—never both. All attached information returns you are transmitting with this Form 1096 must exactly match your number.
Step 2: Count Your Forms Correctly
In Box 3, enter the total number of properly completed forms you are transmitting. Count only individual returns, not pages. Do not include blank forms, voided forms, or the Form 1096 itself in your count. For example, if you submit one page containing three Forms 1098 but only two are completed, enter “2” in Box 3.
Step 3: Calculate Federal Income Tax Withheld
Enter the total federal income tax withheld in Box 4. This applies only to forms reporting backup withholding or other federal income tax withholding: Forms W-2G, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, and 1099-R. Leave Box 4 blank if none of your forms include withheld amounts.
Step 4: Complete Box 5 Total Amount
Calculate Box 5 using the specific boxes designated for each form type. For Form 1099-MISC, include amounts from Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14. For Form 1098, include Boxes 1 and 2. For Form 5498, include Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a. Leave Box 5 blank when filing Forms 1098-T, 1099-A, or 1099-G. Refer to Form 1096 instructions on page 2 for complete box specifications for all form types.
Step 5: Check the Appropriate Form Type Box
Mark only one box in line 6 to indicate the type of form being transmitted. Each Form 1096 can accompany only one form type. If you are submitting multiple form types, prepare a separate Form 1096 for each type.
Step 6: Group Forms by Type
Submit one Form 1096 per form type. For example, prepare separate transmittals with individual Forms 1096 for Forms 1098 and Forms 1099-MISC. Do not mix different form types under a single Form 1096 transmittal.
Step 7: Combine Original and Corrected Returns
Group all original and corrected returns of the same form type together on one Form 1096. You do not need to separate original and corrected returns into different transmittals. Both can be submitted together under a single Form 1096 for that form type.
Step 8: Mark Final Return If Applicable
Check the “final return” box only if you will not be required to file any Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G in future years, whether on paper or electronically. This indicates permanent cessation of filing obligations for these information returns.
Step 9: Verify All Entries
Before mailing, confirm that all dollar amounts include decimal points showing cents (for example, 1230.00, not 1230). Ensure all numbers are legible and accurate. Verify that your filer name, address, and TIN on Form 1096 match exactly with the information on all attached forms.
Step 10: Sign and Date the Form
An authorized person must sign Form 1096, enter their title, and date the form. The signature certifies that the information is true, correct, and complete under penalties of perjury.
2014 Tax Year Requirements
Electronic Filing Threshold
Filers required to submit 250 or more information returns of any one type must file electronically. The 250-return threshold applies separately to each form type. For example, if you file 300 Forms 1099-MISC and 150 Forms 1099-INT, only the Forms 1099-MISC require electronic submission. Paper Form 1096 is not required for electronic submissions. Those filing fewer than 250 returns may choose paper or electronic filing.
Filing Deadlines
For paper filing, submit Forms 1097, 1098, 1099, 3921, 3922, and W-2G by March 2, 2015. Electronic filers have until March 31, 2015. Form 5498 has a separate deadline of June 1, 2015, regardless of the filing method. These deadlines apply to retirement account reporting, which follows a different schedule than other information returns.
Box 5 Calculation Guidelines
Box 5 reporting requirements vary by form type. For 2014, Form 1099-MISC reporting includes amounts from Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14—specifically excluding Box 4. Each form type has designated boxes that must be totaled. Forms 1098-T, 1099-A, and 1099-G do not require Box 5 entries. Always consult the current year's Form 1096 instructions for complete specifications of the boxes.
Mailing Addresses
Send paper returns to one of two IRS processing centers based on your principal business location. Filers 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. All other states and the District of Columbia should send to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.
Important Reminders
Form Preparation Standards
Submit forms on standard 8½ x 11-inch sheets. Do not cut or separate forms printed two or three to a page, except Forms W-2G and 1098-C. Send forms in flat mailings without folding. Remove pinfeed strips outside the 8½ x 11-inch area without tearing the form. Do not staple, tape, or use paper clips to attach forms to Form 1096.
Acceptable Forms
Use only official IRS forms or approved substitute forms meeting current specifications. Submit Copy A only—never submit photocopies or other copies. Type entries in black ink using 12-point Courier font when possible. Handwritten forms are acceptable if they are completely legible, but they often result in processing errors.
Common Errors to Avoid
Do not enter dollar signs, commas, or other special characters in money amount boxes—these are preprinted on the forms. Do not enter “0” or “None” in money amount boxes when no entry is required; leave them blank. Ensure the filer’s name, address, and TIN are identical on Form 1096 and all attached forms. Do not submit multiple form types with a single Form 1096.
Extensions and Waivers
To request an automatic 30-day extension, file Form 8809 by the original due date. No signature or explanation is required for this extension. Apply for hardship waivers from electronic filing requirements using Form 8508, submitted at least 45 days before the due date. Waivers must be requested annually and cover only one tax year.
Record Retention
Retain copies of all information returns filed with the IRS, or maintain the ability to reconstruct the data, for at least three years from the due date. Keep copies for four years if you file Form 1099-C or if backup withholding is imposed. These records support your compliance with information reporting requirements and help resolve any future inquiries that may arise.
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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.
