Form 1096

What is Form 1096?

Form 1096 is the transmittal form that accompanies paper 1099 filings to the IRS. It summarizes how many information returns you are submitting and the total amounts reported. Think of it as the cover sheet for your stack of 1099s. You need a separate 1096 for each type of 1099 form you file on paper.

When 1096 is required

Only paper filers use Form 1096. If you file electronically, the electronic transmission replaces the 1096. The IRS encourages electronic filing, and businesses filing 250 or more returns of any single type must file electronically. Many businesses file electronically regardless of volume to avoid paper handling and reduce errors.

Completing the form correctly

Enter the total number of forms and total reported amounts. Check the box indicating which type of 1099 accompanies this 1096. Use the preprinted IRS forms, not photocopies. Sign and date the form. Mail to the IRS address specified in the instructions for your state. Filing a 1096 without the accompanying 1099s, or vice versa, creates processing problems.