Form 1096 (2016)—Paper Filing Checklist
Purpose
Form 1096 serves as the transmittal document for paper-filed information returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) sent to the IRS. For the 2016 tax year, the 250-return electronic filing threshold applies to all information returns except Forms 1099-QA and 5498-QA, which are new forms that may be filed on paper regardless of volume.
Filing Steps
Step 1: Verify Your Identification Number
Enter either your Employer Identification Number (EIN) in box 1 or your Social Security Number (SSN) in box 2—never both. Sole proprietors without an EIN must use their SSN. Ensure the identifier matches exactly across all attached forms.
Step 2: Confirm Filing Deadlines
File by February 28, 2017, for Forms 1097, 1098, 1099, 3921, 3922, and W-2G when submitting paper returns. The electronic filing deadline is March 31, 2017. For Form 1099-MISC reporting nonemployee compensation in box 7, file by January 31, 2017, and check box 7 on Form 1096.
Step 3: Apply the Separate Deadline for Retirement Forms
Submit Forms 5498, 5498-ESA, 5498-QA, and 5498-SA by May 31, 2017. These retirement and savings account forms have a different deadline to accommodate contributions made through the tax filing deadline.
Step 4: Group Forms by Type
Prepare separate Form 1096 transmittals for each form type. Do not combine different forms on a single transmittal. For example, Forms 1098 and 1099-A require two separate Form 1096 submissions.
Step 5: Count Forms Accurately
In box 3, enter only the number of correctly completed forms being transmitted. Exclude blank forms, voided forms, and the Form 1096 itself. Count individual forms, not pages—if you complete two forms on a three-per-page sheet, enter “2.”
Step 6: Calculate Federal Income Tax Withheld
Total all federal income tax withheld shown on the forms being transmitted, and enter this amount in box 4. Include all the withholding reported on the accompanying information returns.
Step 7: Complete Box 5 Correctly
Sum the specific boxes required for each form type and enter the total in box 5. For Form 1099-DIV, include boxes 1a, 2a, 3, 8, 9, and 10. For Form 1099-MISC, include boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14. No entry is required for Forms 1098-T, 1099-A, or 1099-G.
Step 8: Determine the Correct Mailing Address
Use the Austin, TX 73301 address if your principal business, office, agency, or legal residence is 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.
Step 9: Use the Alternative Address When Required
Send forms to Kansas City, MO 64999 if your 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. Foreign filers use Austin, TX 73301.
Step 10: Sign and Date the Form
Complete the signature section under penalties of perjury. Include your title and the current date. The form is not valid without a proper signature.
Step 11: Handle Corrected Returns Properly
Original and corrected returns of the same form type may be submitted together using one Form 1096. You do not need to separate original filings from corrections when transmitting to the IRS.
Step 12: Understand Electronic Filing Requirements
If you file 250 or more information returns of any single type, you must file electronically unless you receive an IRS waiver. This threshold applies separately to each form type. Forms 1099-QA and 5498-QA may be filed on paper regardless of volume.
Step 13: Handle New ABLE Account Forms
Forms 1099-QA (Distributions from ABLE Accounts) and 5498-QA (ABLE Account Contribution Information) are new for 2016. These forms may be filed on paper only, regardless of the number of returns, as they were newly introduced this tax year.
Step 14: Apply the Special 1099-MISC Rule
When Form 1099-MISC reports nonemployee compensation in box 7, both the form and its accompanying Form 1096 are due January 31, 2017. This accelerated deadline applies only to Forms 1099-MISC with box 7 amounts. Remember to check box 7 on Form 1096.
Step 15: Prepare Forms for Mailing
Send forms to the IRS in a flat mailing without folding. For large submissions, divide the forms into conveniently sized packages, number them consecutively, and place Form 1096 in package number one—mail using First-Class Mail as required by postal regulations.
Key Reminders for 2016
The 250-return electronic filing threshold remains in effect for the 2016 tax year. This requirement applies separately to each form type—for example, filing 200 Forms 1099-INT and 200 Forms 1099-DIV would not trigger the mandate, but filing 250 Forms 1099-INT would require electronic submission of those specific forms.
Box 5 summation rules are strictly form-specific by box number. No alternative aggregation methods are permitted. Refer to the 2016 General Instructions for Certain Information Returns or Form 1096 instructions for the exact box numbers required for each form type.
Forms 1099-QA and 5498-QA were introduced under the Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014, which established tax-advantaged savings accounts for individuals with disabilities. These new forms have paper-only filing procedures for 2016 to accommodate the implementation period.
Penalties for failure to file correctly, completely, or on time vary based on how late you file and whether you intentionally disregard filing requirements. Penalties range from $50 to $260 per offense, depending on timing, with higher penalties for intentional disregard. De minimis dollar amount errors are protected under the Protecting Americans from Tax Hikes (PATH) Act.
Extensions of time to file may be requested using Form 8809, which provides an automatic 30-day extension when filed by the original due date. Additional 30-day extensions may be granted under hardship conditions. No extension is available for Forms 1099-MISC with box 7 nonemployee compensation, Forms W-2, 1099-NEC (in later years), 1099-QA, or 5498-QA.
Year-Specific Compliance Notes
The January 31 deadline for Form 1099-MISC reporting nonemployee compensation represents a significant change from prior years, implemented under the PATH Act. This accelerated deadline helps the IRS combat refund fraud and improve tax administration. Filers must ensure their systems can accommodate this earlier deadline while maintaining the February 28 deadline for other information returns.
Electronic filing is still strongly encouraged, even when not required. The IRS FIRE system provides specifications in Publication 1220 for electronic submission. Filers should ensure compliance with all technical requirements before transmitting electronic files.
The dual address system continues for 2016, with filers directed to either Austin or Kansas City based on their geographic location. Verify the correct address before mailing, as sending forms to the wrong location may delay processing.
When filing paper forms, use only official IRS forms printed in red ink for Copy A submissions. Forms printed from the IRS website or photocopies are not acceptable for Copy A because the IRS processes these forms using optical character recognition equipment. However, Copy B for recipients may be printed from the IRS website.
Maintain copies of all filed information returns for at least three years from the due date, or four years for Form 1099-C and any form where backup withholding was imposed. These records support your filing in case of IRS inquiries or audits.
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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.
