Form 1096 (2023) – Comprehensive Filing Checklist
Purpose and Overview
Form 1096 serves as the transmittal document for paper information returns filed with the IRS. Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Form 1096 provides summary information for the batch of forms you are submitting and must accompany each group of paper returns sent to the IRS.
Filing Requirements and Procedures
Step 1: Verify Filer Information Matches All Documents
Ensure your business name and Taxpayer Identification Number (TIN) are identical on Form 1096, all attached information returns, and your 94X series tax returns. Mismatches trigger information return penalties under the 2023 General Instructions for Certain Information Returns. Consistency across all documents is critical to avoid penalty assessments.
Step 2: Enter Your TIN in the Correct Box
Enter your TIN in either Box 1 (EIN) or Box 2 (SSN), but never both. Businesses and employers must use their Employer Identification Number in Box 1. Sole proprietors with an EIN must also use Box 1. Only individuals not in a trade or business, or sole proprietors without an EIN, should enter their Social Security Number in Box 2.
Step 3: Complete One Form 1096 Per Form Type
Prepare a separate Form 1096 for each type of information return you are filing. For example, if you are filing both Forms 1098 and 1099-A, complete one Form 1096 to transmit all Forms 1098 and a second Form 1096 to transmit all Forms 1099-A. Do not mix different form types on the same transmittal. Do not include summary or subtotal pages with Form 1096.
Step 4: Count Only Completed Forms in Box 3
Enter the total number of correctly completed forms you are transmitting with Form 1096 in Box 3. Exclude blank forms, voided forms, and the Form 1096 itself from your count. Count individual forms, not pages. For example, if you send one page containing three-to-a-page Forms 1098-E with only two forms completed, enter “2” in Box 3.
Step 5: Calculate Total Federal Income Tax Withheld for Box 4
Enter the total amount of federal income tax withheld from all forms being transmitted with this Form 1096. This amount should equal the sum of all withholding shown in the designated boxes across all forms in your submission. Verify your calculation before submitting to ensure accuracy.
Step 6: Calculate Total Amounts for Box 5
Enter the total of specific box amounts from the forms you are transmitting. Each form type has designated boxes that must be totaled. For Form 1099-NEC, enter the total in Box 1. For Form 1099-MISC, total Boxes 1, 2, 3, 5, 6, 8, 9, 10, 11, and 14. For Form 5498, total Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a. Refer to the Form 1096 instructions for complete totaling requirements for all form types. No entry is required for Forms 1098-T, 1099-A, or 1099-G.
Step 7: Check Only One Box in Box 6
Select only one checkbox in Box 6 to indicate the specific form type you are transmitting with this Form 1096. The checkbox you select must correspond to the forms included in your submission. This designation helps the IRS properly process your information returns.
Step 8: File by the Applicable Deadline
File Form 1099-NEC with Form 1096 by January 31. File Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G with Form 1096 by February 28 for paper filing or March 31 if filing electronically. File Forms 5498, 5498-ESA, 5498-QA, and 5498-SA with Form 1096 by May 31. Note that leap years do not change the February 28 deadline to February 29. If any deadline falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day.
Step 9: Mail to the Correct IRS Address
Send your Form 1096 and attached information returns in a flat mailer (do not fold) to the appropriate IRS Submission Processing Center based on your location. Filers in 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 mail to Austin, TX. Filers in California, Connecticut, the District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, and West Virginia mail to Ogden, UT. Filers 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, and Wyoming mail to Kansas City, MO. Filers with a legal residence or principal place of business outside the United States mail to Austin, TX.
Step 10: Sign and Certify the Form
Under penalty of perjury, certify that you have examined the form and accompanying documents and that they are true, correct, and complete to the best of your knowledge and belief. Provide your signature, title, and date in the designated fields. This certification is legally required for a valid submission.
Step 11: Use Official Scannable Forms Only
Do not print and file a Form 1096 downloaded from IRS.gov. The IRS requires official scannable forms for processing. Forms downloaded from the IRS website appear in red and are for informational purposes only. Filing non-scannable copies may result in penalties. Order official IRS information returns at IRS.gov/orderforms, where you can request forms and instructions delivered by U.S. mail.
Step 12: Group Corrected and Original Returns Appropriately
You may combine original and corrected returns of the same form type on one Form 1096. For example, if you are filing both original and corrected Forms 1099-MISC, you can transmit them together with a single Form 1096. Follow the 2023 General Instructions for Certain Information Returns for proper correction procedures and assembly rules.
Special Considerations for 2023
Electronic Filing Thresholds
For tax year 2023, the electronic filing threshold remains at 250 information returns. Beginning with returns required to be filed on or after January 1, 2024, the threshold drops to 10 returns. If you file electronically, Form 1096 is not required.
Paper-Only Filing Requirements
Form 5498-QA must be filed on paper regardless of the number of returns. This form cannot be filed electronically. Form 1099-QA can be filed electronically beginning January 1, 2023.
Online Fillable Forms
The IRS has converted several forms to online fillable PDFs for 2023, including Forms 1097-BTC, 1098-C, 1098-MA, 1098-Q, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, and 5498-SA. These fillable PDFs are available at IRS.gov for completing recipient copies (Copies 1, B, 2, C, and D as applicable). However, Copy A filed with the IRS must still use official scannable forms when filing on paper.
Extension Requests
You can request an automatic 30-day extension by filing Form 8809 by the original due date of the returns. The form may be submitted on paper or electronically through the Filing Information Returns Electronically (FIRE) System. Under certain hardship conditions, you may apply for an additional 30-day extension. Note that no automatic extension is available for Forms W-2 and 1099-NEC. Requests for extensions for Forms 1099-QA and 5498-QA must be filed on paper only for the 2023 tax year.
Name and TIN Matching
Ensure that the filer’s name and TIN on Form 1096 match exactly with the information in the payer boxes on all attached Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. The IRS enforces strict rules for matching names and TINs, and discrepancies will result in penalties under the 2023 information return penalty structure.
Key Reminders
Always verify your information before submitting. To avoid mailing erroneous notices to payees, the IRS recommends a thorough review of data before filing. While you are not required to report payments smaller than the minimum threshold described for each form type, you may choose to file for all payments for the sake of economy and convenience.
Use private delivery services only for street addresses, not P.O. boxes. The IRS accepts certain private delivery services (PDS) designated by the IRS for the timely filing of tax returns. However, you must use the U.S. Postal Service to mail items to IRS P.O. box addresses. Visit IRS.gov/PDS for the current list of designated services and IRS.gov/PDSstreetAddresses for corresponding street addresses.
Keep copies for your records. Maintain copies of all information returns and Form 1096 for your business records. These documents support your tax reporting obligations and provide necessary documentation if questions arise.
This checklist provides comprehensive guidance for accurately completing and filing Form 1096 for the 2023 tax year. Following these procedures ensures compliance with IRS requirements and helps avoid penalties associated with filing information returns.
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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.
