Form 1096 (2019) – Filing Checklist
Purpose of Form 1096
Form 1096 serves as the annual summary and transmittal document for paper information returns filed with the IRS. Use this form to transmit paper copies of Forms 1097, 1098, 1099 series, 3921, 3922, 5498, and W-2G to the Internal Revenue Service.
For tax year 2019, filers reporting nonemployee compensation in box 7 of Form 1099-MISC must file that form by January 31, 2020. This accelerated deadline has been in effect since tax year 2016, under the PATH Act, and will continue through 2019. Check box 7 on Form 1096 when transmitting these forms to ensure proper IRS processing.
Step-by-Step Filing Checklist
Step 1: Verify Your Taxpayer Identification Number
Enter your TIN in either box 1 or box 2—never both. Use your Employer Identification Number in box 1 if you are a business entity. Sole proprietors without an EIN must enter their Social Security Number in box 2. Individual filers not engaged in trade or business should also use box 2 for their SSN. The TIN you enter must match exactly with the TIN shown in the upper left area of all accompanying information returns.
Step 2: Confirm Name and Address Consistency
Your filer name and address must match identically across all Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G being transmitted together. Any discrepancy between Form 1096 and the accompanying returns may cause processing delays or result in rejection by the IRS.
Step 3: Calculate Total Number of Forms
Enter the total count of correctly completed forms in box 3. Count only individual forms, not pages or sheets. Do not include blank forms, voided forms, or the Form 1096 itself in your count. For example, if you send one three-per-page sheet with two properly completed Forms 1098-E, enter “2” in box 3.
Step 4: Calculate Federal Income Tax Withheld
Enter in box 4 the total federal income tax withheld from all forms being transmitted with this specific Form 1096. If you are filing Form 1099-A or Form 1099-G alone, leave box 4 blank, as these forms do not report withholding.
Step 5: Determine Box 5 Total Amounts
Calculate box 5 by totaling amounts from specific boxes on each form type. For Form 1099-MISC, add amounts from boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14. For Form 5498, include boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a. For Form 1099-DIV, total boxes 1a, 2a, 3, 9, 10, and 11. Leave box 5 blank when filing only Forms 1098-T, 1099-A, or 1099-G, as these forms do not require total amount reporting. Refer to the Form 1096 instructions for a complete, box-by-box listing of each form type.
Step 6: Select One Form Type Per Transmittal
Check exactly one box in line 6 corresponding to the specific form type you are transmitting. If you need to file multiple form types, prepare separate Form 1096 transmittals for each form type. Group all forms by form number and submit each group with its own Form 1096. For instance, separate transmittals are required if filing both Forms 1098 and 1099-INT.
Step 7: Mark Box 7 for Nonemployee Compensation
Check box 7 if and only if you are reporting nonemployee compensation in box 7 of Form 1099-MISC. This designation alerts the IRS to process these forms separately, as they have an earlier January 31 deadline. File Form 1099-MISC reporting NEC as a stand-alone shipment, separate from other 1099-MISC forms that do not contain box 7 amounts.
Step 8: Sign, Title, and Date the Form
Sign Form 1096 under penalties of perjury. Enter your official title and the date you are signing. The signature must be from an authorized person whose name matches the name of the filer’s legal entity. Electronic signatures are not accepted for paper submissions.
Step 9: Organize Forms in Proper Sequence
Arrange all accompanying information returns by form number in sequential order. Do not include summary sheets, subtotal forms, or internal tracking documents. The IRS requires only individual recipient forms with their corresponding Form 1096 transmittal.
Step 10: Determine Your Filing Deadline
File Form 1096 with Forms 1097, 1098, 1099 series, 3921, 3922, or W-2G by February 28, 2020, if filing on paper. The exception is Form 1099-MISC, which reports nonemployee compensation in box 7, and must be filed by January 31, 2020. File Forms 5498, 5498-ESA, 5498-QA, and 5498-SA by June 1, 2020. These June deadlines accommodate IRA contributions made up to the tax filing deadline.
Step 11: Identify the Correct Mailing Address
Mail your complete package to the IRS Service Center designated for your location. If your principal business, office, agency, or legal residence is 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 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 Kansas City, MO 64121-9256.
For California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, or West Virginia, mail to Ogden, UT 84201.
Step 12: Understand Electronic Filing Requirements
If you must file 250 or more information returns of any one type during the calendar year, you are required to file electronically through the FIRE System. This threshold applies separately to each form type. Failure to file electronically when required may subject you to penalties unless you have obtained an approved waiver. Forms 1099-QA and 5498-QA are exceptions that may be filed on paper regardless of the number of returns. When filing electronically, you do not submit Form 1096.
Important Filing Notes
Form Ordering and Specifications: You cannot file Form 1096 or Copy A of information returns printed from the IRS website, as the IRS processes paper forms using optical character recognition equipment that requires scannable red-ink forms. Order official forms online at IRS.gov/OrderForms or by mail. Photocopies of Form 1096 are not acceptable.
Extensions: You may request an automatic 30-day extension by filing Form 8809 by the original due date. Under certain hardship conditions, you may apply for an additional 30-day extension. However, no automatic extension is available for Form 1099-MISC reporting nonemployee compensation in box 7, which must be filed by January 31, 2020.
Private Delivery Services: You may use IRS-designated private delivery services to meet the timely mailing requirement. These services cannot deliver to P.O. boxes, so you must use the appropriate street address provided by the IRS for private delivery service submissions.
Combined Reporting: Successor and predecessor business entities may agree that the successor will assume the predecessor’s information reporting obligations, allowing combined reporting on a single form per recipient. This arrangement requires filing a statement with the IRS Information Returns Branch explaining the combined reporting procedure.
Nominee Reporting: If you receive a Form 1099 for amounts belonging to another person, you must file a Form 1099 with the IRS showing amounts allocable to each actual owner. List yourself as the payer and the other owner as the recipient on the new forms.
2019 Filing Context
The PATH Act of 2015 established the January 31 deadline for Form 1099-MISC reporting nonemployee compensation, which has been in effect since tax year 2016. This requirement continues through tax year 2019. Beginning with tax year 2020, the IRS will reintroduce Form 1099-NEC, specifically for nonemployee compensation reporting, and eliminate box 7 from Form 1099-MISC for this purpose.
The electronic filing threshold remains at 250 returns of any one type for tax year 2019. This threshold was later reduced to 10 returns, starting with filings due in calendar year 2024; however, the 250-return threshold still applies to all 2019 filings.
Ensure all information is accurate before mailing, as corrections require additional Forms 1096 and may delay processing. Keep copies of all submitted forms for your records.
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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.
