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

Form 1096 must be filed by any business, organization, or individual who submits paper copies of information returns to the IRS. This includes:

• Businesses reporting payments to independent contractors via Form 1099-NEC
• Financial institutions reporting interest income on Form 1099-INT
• Brokerage firms reporting dividends on Form 1099-DIV
• Landlords and real estate professionals reporting rental income on Form 1099-MISC
• Retirement plan administrators reporting distributions
• Gambling establishments reporting winnings on Form W-2G

Important: If you file 10 or more information returns, you are required to e-file and therefore do not need Form 1096. The e-file threshold has been lowered significantly in recent years, making electronic filing the preferred method for most filers.

You do not need to file Form 1096 if:

• You e-file your information returns (the electronic transmission includes all transmittal data)
• You are filing Form W-2 (use Form W-3 instead as the transmittal)
• You use an IRS-approved e-file provider like BoomTax

When you e-file with BoomTax, Form 1096 is automatically generated for your records, but it is not submitted to the IRS because the electronic filing process includes all necessary transmittal information.

In the top left section of Form 1096, provide your complete filer information:

1. Filer's name: Enter your legal business name or individual name exactly as it appears on your tax returns
2. Street address: Provide your complete mailing address
3. City, state, and ZIP code: Include all location details
4. Contact information: Include a name and phone number for IRS inquiries

Enter your Employer Identification Number (EIN) or Social Security Number (SSN) in Box 1:

• Businesses typically use their EIN (XX-XXXXXXX format)
• Sole proprietors without an EIN may use their SSN (XXX-XX-XXXX format)
• This number must match the TIN used on your accompanying information returns

In Box 3, enter the total number of information returns you are submitting with this Form 1096. Count each form separately—if you have 50 copies of Form 1099-NEC, enter "50."

Note: Each Form 1096 should accompany only one type of information return. If you are filing both 1099-NEC and 1099-MISC forms, you need two separate Form 1096 transmittals.

In Box 4, enter the total federal income tax withheld from all the forms you are transmitting. This is the sum of backup withholding amounts reported on your information returns.

If no federal income tax was withheld, enter "0" or leave the box blank. This box is particularly relevant when recipients failed to provide a valid TIN, triggering backup withholding requirements.

Box 5 is where you enter the total dollar amount reported across all the information returns being transmitted. This is the aggregate of all reportable amounts.

For example:

• For Form 1099-NEC: Sum of all nonemployee compensation (Box 1) from each form
• For Form 1099-MISC: Sum of all reportable payments
• For Form 1099-INT: Sum of all interest income reported

In Box 6, mark the checkbox that corresponds to the type of information return you are transmitting. Common options include:

• 1099-NEC – Nonemployee compensation
• 1099-MISC – Miscellaneous income
• 1099-INT – Interest income
• 1099-DIV – Dividends and distributions
• 1099-R – Retirement distributions
• 1099-K – Payment card and third-party network transactions
• W-2G – Gambling winnings

Only check ONE box per Form 1096. Use a separate 1096 for each type of information return.

The final step is to sign and date Form 1096 at the bottom. An authorized person must sign, certifying that the information provided is accurate and complete.

1. Print or type the signer's name
2. Have the authorized person sign the form
3. Enter the signer's title (e.g., Owner, CFO, Tax Manager)
4. Enter the date signed

The Form 1096 deadline depends on which information returns you are transmitting. Since Form 1096 accompanies paper-filed returns, its due date matches the deadline for those returns:

Note: If the due date falls on a Saturday, Sunday, or legal holiday, the deadline is extended to the next business day.

For Form 1099-NEC, both paper and electronic filing deadlines are January 31st, making it especially important to file on time.

The IRS mailing address for Form 1096 depends on your state of business. The IRS has specific processing centers that handle information returns:

For most states:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

For Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Always verify the current mailing address in the official IRS General Instructions for Certain Information Returns as addresses may change.

While Form 1096 is necessary for paper filing, e-filing is strongly recommended for several reasons:

With BoomTax, you can e-file your 1099 forms, W-2 forms, and ACA forms quickly and securely. A Form 1096 is auto-generated for your records, but you'll never have to worry about completing or mailing it to the IRS.

No, you cannot print a valid Form 1096 from the IRS website. The IRS requires that Form 1096 (and Copy A of information returns) be printed with special red dropout ink that their scanning equipment can read. Photocopies or regular printouts will be rejected.

You must either order official forms from the IRS (allow 10-15 days for delivery) or use an IRS-approved vendor. Better yet, e-file your returns and avoid Form 1096 entirely!

You need one Form 1096 for each type of information return you are submitting. For example, if you are filing 25 copies of Form 1099-NEC and 10 copies of Form 1099-MISC, you would need two Form 1096 transmittals:

1. One Form 1096 accompanying your 25 Form 1099-NEC returns
2. One Form 1096 accompanying your 10 Form 1099-MISC returns

Do not combine different form types under a single Form 1096. Each transmittal must contain only one type of information return.

If you paper-file information returns without an accompanying Form 1096, the IRS may reject your entire submission or impose penalties for:

• Failure to file information returns
• Filing incomplete or incorrect returns
• Late filing (if rejection causes you to miss the deadline)

Penalties can range from $60 to $680 per form depending on how late the correct filing is received. To avoid these issues, consider e-filing where Form 1096 is handled automatically.