Form 1096 (2020) Tax Year Checklist
Purpose
Form 1096 transmits paper information returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G) to the IRS. For 2020, filers must observe separate filing deadlines: Form 1099-NEC is due by February 1, 2021 (both paper and electronic), while most other covered forms are due by March 1, 2021, for paper submission or March 31, 2021, for electronic submission. Forms 5498 and related retirement account forms must be filed by June 1, 2021. Filers required to submit 250 or more returns of any one type must file electronically via FIRE, except for Forms 1099-QA and 5498-QA, which must be filed on paper only, regardless of volume.
Filing Steps
Step 1: Enter Your Taxpayer Identification Number
Enter your TIN in Box 1 or Box 2 only (not both). Sole proprietors without an EIN enter their SSN in Box 2. All other entities and sole proprietors with an EIN enter theirs in Box 1. Your TIN must match all accompanying information returns for the 2020 tax year and must be consistent with the TIN used on your taxable return to avoid penalties.
Step 2: Match Filer Information Across All Forms
Confirm that your TIN, filer name, and address on Form 1096 identically match the upper left area of each Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G being transmitted. Any mismatch will cause IRS processing delays and may result in penalties under the 2020 matching protocols.
Step 3: Identify Form Type in Box 6
Mark exactly one box in Box 6 corresponding to the 2020 form type you are transmitting. For 2020, Form 1099-NEC (code 71) is newly required for reporting non-employee compensation. If filing 1099-NEC returns, mark the box labeled “1099-NEC 71.”
Step 4: Count Total Forms Being Transmitted
Enter the total number of correctly completed forms in Box 3 for 2020. Do not include blank forms, voided forms, or the Form 1096 itself in your count. Count the actual number of forms, not the number of pages. For example, if you have one page containing three correctly completed Forms 1098-E, enter “3” in Box 3.
Step 5: Determine Your Filing Deadline
Identify the applicable filing deadline based on your form type and filing method. Form 1099-NEC must be filed by February 1, 2021, for both paper and electronic submissions. Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G are due by March 1, 2021, for paper submissions, or by March 31, 2021, for electronic submissions. Forms 5498, 5498-ESA, 5498-QA, and 5498 must be filed by June 1, 2021, for both methods of filing.
Step 6: Calculate Total Federal Income Tax Withheld
Calculate and enter in Box 4 the total federal income tax withheld from all forms being transmitted with this 2020 Form 1096. This amount is required for all form types except Forms 1098-T, 1099-A, and 1099-G. Include backup withholding and any other federal income tax withheld reported on the accompanying returns.
Step 7: Calculate Box 5 Total Amounts
Calculate Box 5 totals using the form-specific boxes as per the 2020 instructions. No entry is required for Forms 1098-T, 1099-A, or 1099-G. For Form 1099-NEC (new for 2020), enter the total from Box 1. For Form 1099-MISC, enter the combined total from Boxes 1, 2, 3, 5, 6, 8, 9, 10, and 13. For other forms, refer to the specific box combinations listed on page 2 of the Form 1096 instructions.
Step 8: Group Forms by Type
Prepare one separate Form 1096 for each form number you are filing. For example, submit one Form 1096 for all 1098 forms and a separate Form 1096 for all 1099-A forms. You may combine original returns and corrected returns of the same type on one Form 1096, but different form types must be submitted with separate transmittal forms.
Step 9: Verify Scannable Form Requirements
Do not submit copies printed from websites or non-official sources. Order official IRS scannable forms from www.irs.gov/orderforms to avoid 2020 scanning penalties outlined in Part O of the General Instructions for Certain Information Returns. Only official red-ink scannable forms are acceptable for paper filing with the IRS.
Step 10: Select Your Mailing Address
Select the correct IRS processing center based on your principal business location or legal residence. Austin, TX serves 19 states: Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, and Virginia. Kansas City, MO serves 20 states: 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, and Wyoming. Ogden, UT serves 6 jurisdictions: California, Connecticut, the District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, and West Virginia. Non-U.S. filers use the Austin, TX address.
Step 11: Sign and Date Form 1096
Sign and date Form 1096 under penalties of perjury. Include your title on the designated line. Ensure you apply an original signature (not photocopied) before mailing. The IRS will reject an unsigned Form 1096, which may result in late-filing penalties.
Step 12: Package and Submit Your Filing
Do not staple forms together. Submit all paper returns and the completed Form 1096 in one package to the assigned processing center that matches your principal business location or legal residence per the 2020 address table. Use a large envelope to avoid folding forms, which can interfere with IRS scanning equipment.
2020 Year-Specific Regulatory Updates
Form 1099-NEC Introduction
Form 1099-NEC debuts for the 2020 tax year to replace Box 7 non-employee compensation reporting from Form 1099-MISC. The PATH Act accelerated the filing deadline for non-employee compensation to January 31 and eliminated automatic 30-day extensions for these returns. To reduce the burden on filers, the IRS created a separate Form 1099-NEC with a February 1, 2021, filing deadline (since January 31, 2021, falls on Sunday), earlier than the March deadlines for other 1099 forms.
Electronic Filing Requirements
The 250-form electronic filing mandate applies per form type for the 2020 tax year. If you file 250 or more returns of any one type, you must file electronically unless you have an approved waiver. Forms 1099-QA and 5498-QA are exceptions and must be filed on paper only, regardless of quantity. The FIRE (Filing Information Returns Electronically) system is the only approved method for electronically filing Forms 1099 and related information returns in 2020. The AIR (Affordable Care Act Information Returns) program handles only ACA-related returns and does not accept traditional 1099 or 1098 submissions.
Form 1099-MISC Box Number Changes
Due to the creation of Form 1099-NEC, the IRS redesigned Form 1099-MISC and rearranged box numbers for 2020. Box 7 now indicates “Payer made direct sales of $5,000 or more” (checkbox only, not a dollar amount) instead of non-employee compensation. For Form 1096 Box 5 calculation purposes, Form 1099-MISC now includes Boxes 1, 2, 3, 5, 6, 8, 9, 10, and 13. Before 2020, Box 7 reported non-employee compensation amounts and was included in Box 5 calculations; this reporting function was moved to Form 1099-NEC, Box 1, effective for the 2020 tax year.
Extension Request Procedures
You can request an automatic 30-day extension by filing Form 8809 on or before the original due date of the tax returns. Form 8809 may be submitted on paper or through the FIRE System as a fill-in form or electronic file. Under certain hardship conditions, you may apply for an additional 30-day extension. However, no automatic extension is available for Forms 1099-NEC or W-2. For 2020, extension requests for Forms 1099-QA and 5498-QA may be filed on paper only.
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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.
