Form 1096 (2018) – Paper Filing Checklist
Purpose
Form 1096 transmits paper information returns (Forms 1097, 1098, 1099 series, 3921, 3922, 5498, and W-2G) to the IRS. For tax year 2018, filers must distinguish between Forms 1099-MISC reporting nonemployee compensation in box 7—which require separate filing by January 31, 2019—and other information returns due by February 28, 2019 (paper) or April 1, 2019 (electronic). Forms 5498 series are filed separately by May 31, 2019. Filers required to submit 250 or more returns of any single type must file electronically through the FIRE system; filing on paper without an approved waiver triggers penalties.
Filing Requirements Checklist
Step 1: Verify Electronic Filing Threshold
Determine if you are required to file 250 or more information returns of any single type in 2018. If yes, electronic filing through the FIRE system is mandatory. Paper filing without an approved waiver subjects you to penalties. Exception: Forms 1099-QA and 5498-QA must be filed on paper only and cannot be filed electronically, regardless of quantity.
Step 2: Separate Form 1099-MISC with Nonemployee Compensation
If transmitting Form 1099-MISC, determine whether box 7 contains nonemployee compensation. Forms reporting nonemployee compensation must be filed as a separate batch with their own Form 1096 by January 31, 2019. All other 1099-MISC forms without nonemployee compensation follow the February 28, 2019, deadline for paper filing.
Step 3: Enter Your Taxpayer Identification Number
Enter your EIN in box 1 if you are a sole proprietor with an EIN, a partnership, an S corporation, or another business entity. Enter your SSN in box 2 only if you are an individual not in a trade or business, or a sole proprietor without an EIN. Never enter both. The TIN on Form 1096 must match exactly the TIN on each accompanying information return.
Step 4: Count Forms for Box 3
Count only correctly completed forms being transmitted. Do not count pages, blank forms, voided forms, or the Form 1096 itself. If submitting a page with a three-to-a-page format containing two completed returns, enter “2” in box 3, not the number of pages.
Step 5: Calculate Federal Income Tax Withheld
Identify all the forms in your batch that report federal income tax withholding. Total the withheld amounts from each form and enter the sum in box 4. If your batch contains no withholding, you may leave box 4 blank.
Step 6: Calculate Total Amount for Box 5
Box 5 requires the sum of specific boxes for each form type being transmitted. For Form 1099-MISC, total boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14. For Form 5498, total boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a. Forms 1098-T, 1099-A, and 1099-G require no entry in box 5. Consult the 2018 instructions for your specific form type.
Step 7: Mark One Form Type in Box 6
Identify the form type code corresponding to your batch (for example, code 95 for Form 1099-MISC, code 28 for Form 5498, code 91 for Form 1099-DIV). Mark only one box. If filing multiple form types, prepare a separate Form 1096 for each type of form.
Step 8: Select Correct Mailing Address
Choose the IRS Service Center based on your principal business location.
If located in Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, or Virginia, mail to Internal Revenue Service Center, Austin, TX 73301.
If located in Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, or Wyoming, mail to Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256.
If located in California, Connecticut, the District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, or West Virginia, mail to the Internal Revenue Service Center, Ogden, UT 84201. If your principal place of business is outside the United States, mail to Austin, TX 73301.
Step 9: Group Forms by Type
Group forms by form number. File each group with its own Form 1096. If transmitting both Forms 1098 and 1099-A, complete one Form 1096 for the 1098 batch and a separate Form 1096 for the 1099-A batch. Original and corrected returns of the same form type may be submitted together on one Form 1096.
Step 10: Sign and Date Form 1096
Complete the filer’s name, address, contact person name, telephone number, email address, and fax number. Sign the declaration under penalties of perjury certifying that you have examined the return and accompanying documents and that they are true, correct, and complete. Include your title and date signed. Photocopies of Form 1096 are not acceptable.
Step 11: Meet Filing Deadlines
File Forms 1097, 1098, 1099 (except 1099-MISC with nonemployee compensation in box 7), 3921, 3922, and W-2G by February 28, 2019, for paper filing or April 1, 2019, for electronic filing. File Form 1099-MISC with nonemployee compensation in box 7 separately by January 31, 2019. File Forms 5498, 5498-ESA, 5498-QA, and 5498-SA by May 31, 2019. Do not combine batches across these deadline tiers.
Step 12: Use Original Red-Ink Forms Only
Use official IRS Copy A forms printed with red ink for scanning purposes. Do not submit photocopies, black-and-white printouts from the IRS website, or forms printed on plain paper. The IRS processes paper forms using optical character recognition equipment that requires the official red-ink format. Exception: Online fillable forms for Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099-H, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 5498-ESA, 5498-QA, and 5498-SA may be printed and submitted in black-and-white.
Step 13: Verify Form 1096 Completeness
Ensure all required fields are completed accurately. Verify that the form type marked in box 6 matches the forms being transmitted. Confirm that box 3 reflects the correct number of forms, box 4 shows total federal income tax withheld (if applicable), and box 5 contains the required total for your form type. Double-check that your signature, title, and date appear in the designated area.
Step 14: Request Extension if Needed
If you need additional time to file, submit Form 8809 to request an automatic 30-day extension. The form may be submitted on paper or electronically through the FIRE system. You must file Form 8809 by the original due date of the returns. Note that for Forms 1099-MISC with nonemployee compensation in box 7, only one extension is allowed, and no automatic extension is available. Forms 1099-QA and 5498-QA extension requests may be filed on paper only for the tax year 2018.
Step 15: Mail Forms Without Folding or Stapling
Send Form 1096 with all accompanying Copy A forms to the appropriate IRS Service Center address in a flat mailer. Do not fold, staple, or clip forms together with paperclips. Include only forms of the type marked in box 6 on Form 1096. Keep copies of all transmitted forms for your records.
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.
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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.
