Form 1096: Annual Summary and Transmittal of U.S. Information Returns

Form 1096 is used by certain filers to summarize and transmit paper information returns to the federal tax authority.

Did you find what you needed? If you need additional help, contact us about your IRS documents.

Introduction

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a summary form generally used when certain information returns are filed on paper. It provides a summary of the forms being submitted and helps identify the type and total number of information returns included.

Form 1096 is generally associated with paper filing of applicable information returns. The form is not generally used as a substitute for the individual information returns being reported, and the requirements depend on the types of information returns being submitted.

What Is Form 1096?

Form 1096 is an Annual Summary and Transmittal form used to summarize certain information returns. It generally includes information about the filer, the type of information return being transmitted, the number of forms included, and the total amounts reported.

Form 1096 is generally used when applicable information returns are submitted on paper. Different information returns may have different filing requirements, so filers should determine whether Form 1096 applies to the specific forms they are submitting.

Who Uses Form 1096?

Form 1096 may be used by businesses, organizations, and other filers that submit certain information returns on paper. It is generally prepared by the person or entity responsible for filing the applicable information returns.

Not every filer needs Form 1096. Filing requirements can depend on the type of information return and whether the returns are filed electronically or on paper.

What Information Is Needed?

The information needed to complete Form 1096 generally includes the filer’s name, address, taxpayer identification number, contact information, and the type and number of information returns being transmitted.

The filer may also need the total amounts reported on the applicable information returns. These amounts should be reviewed carefully so the summary information agrees with the forms being submitted.

How to Fill Out/Complete Form 1096

Completing Form 1096 generally involves providing the filer’s identifying information, identifying the type of information return being transmitted, and reporting the number of forms and applicable totals.

The information on Form 1096 should agree with the paper information returns submitted with it. Before filing, review the form carefully to make sure the identifying information, form type, number of forms, and amounts are accurate.

Section 1

Enter the filer’s identifying information requested on Form 1096. This generally includes the name, address, and taxpayer identification information associated with the filer.

Review this information carefully before continuing. The information should generally match the filer’s records and the information used on the accompanying information returns.

Section 2

Identify the type of information return being transmitted. Form 1096 may be used with certain types of information returns, and the applicable selection should correspond to the forms included with the submission.

Only the applicable type should generally be selected. Review the information returns being transmitted before completing this portion of the form.

Section 3

Enter the number of information returns included with the Form 1096 submission. The number reported should correspond with the applicable paper information returns being transmitted.

Count the applicable forms carefully before entering the total. An incorrect number may create a difference between the Form 1096 summary and the accompanying information returns.

Section 4

Enter the applicable total amount reported on the information returns. The amount should generally represent the total for the particular type of information return being transmitted.

Review the amounts on the individual information returns and make sure the total reported on Form 1096 is accurate. Keep supporting records with the filer’s tax and business records.

Final Review

Review Form 1096 after all applicable information has been entered. Check the filer’s identifying information, information return type, number of forms, and total amounts.

A final review can help identify simple errors before submission. Make sure Form 1096 is submitted with the applicable paper information returns when required.

Common Mistakes

Common mistakes with Form 1096 may include entering an incorrect taxpayer identification number, selecting the wrong information return type, reporting an incorrect number of forms, or entering an incorrect total amount.

Another common mistake is using Form 1096 when it does not apply to the filing method or information returns involved. Filers should determine whether the applicable information returns require a transmittal form before preparing Form 1096.

Related IRS Forms

Form 1096 may be associated with various information returns used to report payments and other information. Examples can include certain forms used to report nonemployee compensation, interest, dividends, and other reportable amounts.

The specific information returns associated with Form 1096 depend on the type of payments or information being reported. Filers should use the appropriate information return for each reporting situation.

Where to File or Submit

Form 1096 is generally submitted with applicable paper information returns when a transmittal form is required. It is generally not submitted as a stand-alone form when it is being used to transmit paper information returns.

The appropriate filing location and submission method can depend on the type of information return being transmitted. Filers should follow the applicable filing instructions for the forms they are submitting.

Current IRS Form & Instructions

Tax forms and instructions may change over time. Filers should use the version of Form 1096 that applies to the information returns and filing year being prepared.

The information on this page is intentionally general so it can remain useful across multiple tax years. Before completing Form 1096, filers should review the applicable version of the form and its instructions because filing requirements, information returns, submission methods, and other procedures may change.

Important Information / Disclaimer

This page is provided for general informational and educational purposes and offers a basic overview of Form 1096. It is not intended to provide individualized tax, legal, accounting, payroll, or business advice and should not be considered a substitute for professional guidance.

Federal tax laws, forms, information reporting requirements, filing procedures, and submission requirements may change over time. Information that applies to one filer, information return, or tax year may not apply to another, so filers should consider their individual circumstances and seek assistance from a qualified tax professional when appropriate.