Form 1096 (2024 Tax Year) Filing Checklist
Form 1096 serves as the annual summary and transmittal document for paper information returns filed with the IRS. This form accompanies paper submissions of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Understanding the filing requirements ensures compliance and helps you avoid penalties.
Filing Requirements
Step 1: Verify Your Taxpayer Identification Number
Enter your Employer Identification Number (EIN) in box 1 if you are a business entity, a sole proprietor with an EIN, or any organization with an EIN. Enter your Social Security Number (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 information in both box 1 and box 2 simultaneously. Your TIN must match exactly with the TIN on your 94X series tax return to avoid information return penalties.
Step 2: Match Filer Information Across All Forms
Ensure that your name and TIN in box 1 or box 2 of Form 1096 match exactly with the filer name and TIN shown on each information return (Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G) being transmitted. Do not use the name or TIN of your paying agent or service bureau. Mismatches trigger automatic penalty assessments under current information return penalty provisions.
Step 3: Group Forms by Type
Organize your information returns by form type and submit each group with a separate Form 1096. For example, if filing both Forms 1098 and 1099-A, complete one Form 1096 to transmit your Forms 1098 and a separate Form 1096 to transmit your Forms 1099-A. Do not submit summary pages or subtotal sheets with Form 1096. Only aggregate counts and dollar totals should be placed in boxes 3, 4, and 5.
Step 4: Count Completed Forms Accurately
In box 3, enter only the number of correctly completed forms you are transmitting. Exclude blank forms, voided forms, and the Form 1096 itself from your count. When transmitting multi-page forms, such as three Forms 1098-E on one sheet, count only the actual completed entries, not the total number of pages.
Step 5: Calculate Federal Income Tax Withheld
Box 4 must show the total federal income tax withheld from all forms in the transmission group. If the forms you are transmitting do not include withholding information, such as Form 1099-A or Form 1099-G, leave box 4 blank or enter zero.
Step 6: Determine Box 5 Requirements
Box 5 aggregates specific amounts from each form type, as per IRS instructions. No entry is required if you are filing Form 1098-T, Form 1099-A, or Form 1099-G. For all other forms, enter the total of the amounts from specific boxes as follows: Form 1099-DIV requires summing boxes 1a, 2a, 3, 9, 10, and 12. Form 5498 requires summing boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a. Refer to the Form 1096 instructions for a complete, box-by-box listing of each form type.
Step 7: Include Corrected Returns Properly
You may include corrected returns with original returns of the same form type under one Form 1096. Follow the procedures outlined in the General Instructions for Certain Information Returns for proper correction procedures. Do not mix different form types on a single Form 1096.
Step 8: Use Only Official Scannable Forms
File only officially printed, scannable Form 1096 obtained from IRS.gov/orderforms under the Employer and Information Returns section. Do not submit downloaded or printed copies of Form 1096 from any website, including copies you print from the IRS website. Non-scannable copies trigger filing penalties. The official red-ink scannable form must be ordered and mailed to you by the IRS.
Step 9: Complete Signature and Contact Information
Sign and date Form 1096 under penalties of perjury. Enter your name and title in the designated spaces. Provide complete contact information, including telephone number, email address, and fax number. This information allows the IRS to contact you if questions arise about your submission.
Step 10: Mail Forms Flat and Unfolded
Package Form 1096 and all accompanying information returns in a flat mailer without folding. Mail to the address corresponding to your principal business location or legal residence. Use the state and territory address table provided in Form 1096 instructions: filers in Texas, New York, Florida, and other listed states mail to Austin, TX; filers in Kansas, Minnesota, California, and other listed areas mail to Kansas City, MO, or Ogden, UT; and non-U.S. residents mail to Austin, TX.
Deadline and Mailing Guidelines
Step 11: Meet Filing Deadlines
For calendar year 2024 information returns filed in early 2025, different deadlines apply based on form type. File Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G by February 28, 2025, if filing on paper, or March 31, 2025, if filing electronically. File Forms 1099-NEC by January 31, 2025, whether filing on paper or electronically. File Forms 5498, 5498-ESA, 5498-QA, and 5498-SA by May 31, 2025. Leap years do not change the February 28 due date.
Step 12: Use Approved Private Delivery Services When Applicable
If you prefer not to use the U.S. Postal Service, you may use certain private delivery services designated by the IRS to meet the timely mailing requirement. Check IRS.gov/PDS for the current list of approved providers. Note that private delivery services cannot deliver items to P.O. boxes, so you must use the appropriate street address found at IRS.gov/PDSstreetAddresses.
Step 13: Understand Electronic Filing Thresholds
If you file 10 or more information returns in total (calculated by aggregating all information return types), you must file electronically. This threshold became effective for information returns required to be filed on or after January 1, 2024. Electronic filing is done through the IRS Filing Information Returns Electronically (FIRE) system or the Information Reporting Intake System (IRIS). Form 1096 is not required when filing electronically.
Important Filing Notes
Step 14: Know Which Forms Are Available as Online Fillable PDFs
Thirteen information returns have been converted to online fillable PDFs due to low paper filing volume: Forms 1097-BTC, 1098-C, 1098-MA, 1098-Q, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA. These forms can be filled out online, printed, and filed with Form 1096. Verify your filing method eligibility before submitting paper returns, as some forms may require electronic submission depending on your filing volume.
Step 15: File Form 5498-QA on Paper Only
Form 5498-QA must be filed on paper only, regardless of the quantity you are filing. Do not attempt to file Form 5498-QA electronically, even if other forms in your submission are eligible for electronic filing. This paper-only requirement applies to all filers maintaining qualified ABLE programs.
Key Points to Remember
Form 1096 is required only for paper filing. When you file information returns electronically through FIRE or IRIS, you do not submit Form 1096. The form serves as a control document that helps the IRS match your transmittal information with the individual information returns you submit.
Accuracy is critical. The IRS matches the TIN and name on Form 1096 with the information on your tax returns and individual information returns. Any mismatch can result in penalty notices and delays in the processing of your application. Double-check all identifying information before mailing.
Keep copies for your records. Maintain copies of Form 1096 and all accompanying information returns for at least four years from the due date or the date filed, whichever is later. These records support your tax reporting and may be needed if the IRS has questions about your submission.
Request extensions when necessary. If you need additional time to file, submit Form 8809 by the original due date of the returns to request an automatic 30-day extension. 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.
Stay informed about penalty provisions. Filing incorrect, incomplete, or late information returns can result in penalties ranging from fifty dollars to over five hundred dollars per form, depending on how late you file and whether the failure was intentional. Using non-scannable forms, mismatched TINs, and missing required information all trigger penalties.
Understanding these requirements and following this checklist helps ensure compliant filing of Form 1096 and accompanying information returns for the 2024 tax year.
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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.
