Form 1096 (2017) Paper Filing Checklist
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. The 2017 tax year introduced critical deadline changes, particularly for Form 1099-MISC reporting nonemployee compensation. This checklist ensures accurate, compliant filing.
Understanding 2017 Filing Requirements
Electronic vs. Paper Filing Mandate
Filers submitting 250 or more information returns of any single type must file electronically through the FIRE (Filing Information Returns Electronically) system. This threshold applies separately to each form type. For example, if you file 400 Forms 1098 electronically but need to make 75 corrections, those corrections may be filed on paper since they total fewer than 250 forms.
The electronic filing requirement does not distinguish between original and corrected returns—they count together toward the 250-return threshold. Failure to file electronically when required may result in penalties unless you obtain an approved waiver.
Critical 2017 Deadline Changes
Form 1099-MISC with nonemployee compensation reported in Box 7 must be filed by January 31, 2018—both for submission to the IRS and for furnishing copies to recipients. This accelerated deadline differs from the standard February 28, 2018, paper filing deadline (or April 2, 2018, for electronic filing) that applies to other information returns.
Forms 5498, 5498-ESA, 5498-QA, and 5498-SA have an extended deadline of May 31, 2018, to accommodate prior-year IRA contributions made up to the tax filing deadline.
Step-by-Step Filing Checklist
Step 1: Verify Filer Tax Identification Number
Enter your Employer Identification Number (EIN) in Box 1 if you are a business entity or sole proprietor with an EIN. Use Box 2 for your Social Security Number (SSN) only if you are an individual not operating a business or a sole proprietor without an EIN. Never complete both boxes.
The TIN on Form 1096 must exactly match the TIN appearing in the filer section of all accompanying information returns. Mismatches trigger processing delays and potential penalties.
Step 2: Organize Forms by Type
Prepare a separate Form 1096 for each distinct form type you are filing. Do not combine different form types under a single transmittal. For instance, if submitting both Forms 1098 and 1099-A, prepare one Form 1096 exclusively for your 1098 forms and another solely for your 1099-A forms.
Group all paper copies of the same form type together with their corresponding Form 1096, even if the batch includes both original and corrected returns. Corrected returns and original returns of the same kind may be submitted together under one Form 1096—no separate transmittal is required.
Step 3: Count Forms Accurately for Box 3
Enter the total number of correctly completed information returns you are transmitting with this Form 1096. Count only properly filled forms, excluding blank forms, voided forms, and the Form 1096 itself.
Report the number of individual forms, not the total number of pages. If you submit one three-to-a-page sheet containing two completed Forms 1098-E and one blank slot, enter “2” in Box 3.
Step 4: Calculate Federal Income Tax Withheld for Box 4
Sum all federal income tax withheld amounts shown on the information returns being transmitted. Report backup withholding where applicable—Forms W-2G, 1099-R, and certain 1099-K transactions commonly show withholding.
Leave Box 4 blank if none of your returns report federal income tax withheld. Do not enter zero.
Step 5: Calculate Total Amounts for Box 5
No entry is required for Forms 1098-T, 1099-A, or 1099-G. For all other form types, sum the amounts from specific boxes as follows:
Form 1099-MISC: Add amounts from Boxes 1, 2, 3, 5, 6, 7, 8, 10, and 14 (ten boxes total).
Please note that Box 13 does not appear on the 2017 form.
Form W-2G: Box 1 only
Form 1098: Boxes 1 and 6
Form 1098-C: Box 4c
Form 1098-E: Box 1
Form 1098-Q: Box 4
Form 1099-B: Boxes 1d and 13
Form 1099-DIV: Boxes 1a, 2a, 3, 8, 9, and 10
Form 1099-INT: Boxes 1, 3, 8, 10, 11, and 13
Form 1099-K: Box 1a
Form 5498: Boxes 1 and 2
Form 5498-SA: Box 1 only
Form 1099-QA: Box 1 only
Step 6: Select Form Type in Box 6
Check only one box corresponding to the form type you are transmitting. Each checkbox has a pre-printed numeric code (such as “10” for 1099-K, “95” for 1099-MISC, or “28” for 5498) used for IRS processing. These codes are already printed on the form—you simply mark the appropriate checkbox.
Verify that you have selected the correct checkbox before filing, as choosing the wrong form type can cause processing errors.
Step 7: Check Box 7 for Nonemployee Compensation
If you are transmitting Form 1099-MISC returns that report nonemployee compensation in Box 7, place an “X” in the checkbox in Box 7 of Form 1096. This designation triggers the January 31, 2018, filing deadline rather than the February 28, 2018, deadline.
Leave this box blank if none of your 1099-MISC forms report amounts in Box 7, or if you are filing a different form type entirely.
Step 8: Complete Filer Information
Enter your complete legal name, street address including suite or room number, city, state, and ZIP code in the designated spaces at the top of the form. Provide the name, telephone number, email address, and fax number of a contact person who can answer questions about the returns.
For businesses operating under a trade name, use your legal entity name as it appears on your EIN assignment or business tax returns.
Step 9: Sign and Date Under Penalty of Perjury
An authorized officer or the filer must sign Form 1096, print their title, and enter the current date. The signature certifies that you have examined the accompanying forms and, to the best of your knowledge and belief, they are true, correct, and complete.
Transmitters, service bureaus, or agents may sign on behalf of the payer if authorized by a valid agency agreement. If an agent signs, add the notation “For: [Name of Payer].” The signature does not relieve the payer of liability for penalties related to incorrect, incomplete, or late filing.
Step 10: Determine Correct Mailing Address
Mail all paper information returns with Form 1096 to one of two IRS service centers based on your principal business location or legal residence:
Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 for 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, West Virginia, or outside the United States.
Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999 for filers 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, and Wyoming.
Use only the three-line address format shown above. Do not add additional address lines.
Step 11: Package Forms Properly
Send forms flat—do not fold. If submitting many forms, divide them into conveniently sized packages. Number each package consecutively and write your name on every package. Place Form 1096 in package number one.
Do not staple or paperclip Form 1096 to other forms or documents. Postal regulations require First-Class Mail for information returns.
Step 12: Meet Filing Deadlines
January 31, 2018: File Form 1099-MISC (if reporting nonemployee compensation in Box 7) on paper or electronically. This deadline also applies to furnishing recipient copies.
February 28, 2018: File all other Forms 1097, 1098, 1099 (except 1099-MISC with Box 7 amounts), 3921, 3922, and W-2G on paper. Check Box 7 on Form 1096 if applicable.
April 2, 2018: Electronic filing deadline for forms due February 28 if filed on paper.
May 31, 2018: File Forms 5498, 5498-ESA, 5498-QA, and 5498-SA regardless of filing method.
Forms postmarked on or before the due date meet the timely filing requirement. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day becomes the deadline.
Step 13: Request Extensions if Needed
File Form 8809 to request an automatic 30-day extension. Submit the form by the original due date through the FIRE System (as a fill-in form or electronic file) or on paper. No signature or explanation is required for the initial 30-day extension.
Under certain hardship conditions, you may apply for an additional 30-day extension beyond the initial extension. For tax year 2017, extension requests for Forms 1099-QA and 5498-QA must be filed on paper only.
Step 14: Maintain Copies and Records
Keep 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. Retain copies for four years for Form 1099-C or if backup withholding was imposed.
These records support your filing in case of IRS inquiries, recipient disputes, or audit requirements.
Step 15: Handle Corrected Returns Properly
If you discover errors after filing, prepare corrected information returns by checking the “CORRECTED” box at the top of the form. Complete all information on the corrected form exactly as it should appear, including both correct and incorrect data where applicable.
File corrected returns with a Form 1096, marking the appropriate form type box. You may combine original and corrected returns of the same type under one Form 1096. Do not prepare a corrected Form 1096 for the original submission—only the corrected information returns require the “CORRECTED” designation.
Additional Filing Considerations
Private Delivery Services
You may use IRS-designated private delivery services, including FedEx (Priority Overnight, Standard Overnight, and 2-Day), UPS (Next Day Air and 2nd Day Air), and DHL Express services. Obtain written proof of the mailing date from the carrier to establish timely filing.
Online Fillable Forms
Due to low volume, Forms 1098-MA, 1099-CAP, 1099-LTC, 1099-QA, 1099-SA, 5498-ESA, 5498-QA, and 5498-SA are available as online fillable PDFs. Send Copy B to recipients. If filing these forms on paper due to low volume, you may print and submit a black-and-white Copy A from the IRS website with Form 1096.
You cannot use Copy A of most forms printed from the IRS website for filing because the IRS processes forms using optical character recognition equipment. Order official forms online or request them by mail.
Quality Review Before Filing
Review all data before filing to prevent erroneous notices to payees. Verify TINs, recipient names, amounts, and form codes. Use TIN Matching (an IRS e-service) to validate TIN and name combinations before filing Forms 1099-B, DIV, INT, K, MISC, OID, and PATR subject to backup withholding. Payers who validate combinations before filing receive fewer backup withholding notices and penalty notices.
State and Local Requirements
Contact applicable state and local tax departments for their reporting requirements and filing addresses. State filing obligations may differ from federal requirements in deadlines, thresholds, and procedures.
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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.
