Form 1096: How to File and Submit Information Returns

If you own or operate a small business and pay independent contractors or other service providers, you may need to prepare information returns for the IRS. When filing certain information returns on paper, you may also need to submit IRS Form 1096.

Form 1096 serves as a transmittal document that summarizes and accompanies eligible paper information returns. Understanding when it is required, how to complete it, and when to file it can help your business meet its federal reporting obligations.

What Is IRS Form 1096?

Form 1096 is officially titled Annual Summary and Transmittal of U.S. Information Returns. It summarizes certain information returns being submitted to the IRS by mail.

Businesses may use Form 1096 when filing eligible paper copies of forms such as:

·         Form 1099-NEC, Nonemployee Compensation.

·         Form 1099-MISC, Miscellaneous Information.

·         Other eligible Forms 1099.

·         Form 1098 series, covering certain mortgage interest, tuition, and other information.

·         Forms 3921 and 3922, relating to certain stock option transactions.

·         Form W-2G, Certain Gambling Winnings.

The specific forms covered are listed in the current IRS Form 1096 instructions.

How Does Form 1096 Work?

Suppose your business pays an independent contractor $5,000 for qualifying services during 2026. If the payment meets the applicable reporting requirements, you may need to provide the contractor with Form 1099-NEC and file the required copy with the IRS.

If you submit the eligible Form 1099-NEC on paper, you generally include Form 1096 as the accompanying summary. The transmittal reports information such as the number of forms submitted and the total amount reported.

Form 1096 does not replace Form 1099-NEC. The contractor's information return identifies the payment to that recipient, while Form 1096 summarizes the paper submission.

Who Must File Form 1096?

Businesses and other filers generally use Form 1096 when they submit covered information returns to the IRS on paper. It is not a form that employees or independent contractors file with their individual income tax returns.

A business that files its eligible information returns electronically does not attach Form 1096 to those electronic submissions.

There is also an important distinction between Forms W-2 and information returns covered by Form 1096. Employers generally submit Forms W-2 and Form W-3 through the Social Security Administration's filing process, not by attaching Forms W-2 to Form 1096.

When Is Electronic Filing Required?

The IRS generally requires electronic filing when a filer submits 10 or more covered information returns in aggregate, subject to applicable exceptions and waiver rules. The count generally includes relevant information return types rather than treating every form type as a separate threshold.

For example, a business filing several Forms 1099-NEC and several Forms 1099-MISC may need to combine those returns when determining whether the electronic filing requirement applies.

If electronic filing is required, you should use an IRS-approved electronic filing method rather than mailing paper forms with Form 1096. Businesses filing fewer than 10 covered returns may generally have the option to file on paper or electronically, unless another rule applies.

How to Complete Form 1096

Form 1096 is a one-page summary. Use the instructions for the applicable filing year because form layouts and requirements may change.

Part 1: Filer Information and Totals

Enter the requested information, including:

·         Filer's name and address: The legal name and mailing address of the business or person submitting the returns.

·         Employer Identification Number (EIN) or Social Security number: Enter the applicable taxpayer identification number.

·         Contact information: Provide the name and contact details requested on the form.

·         Total number of forms: Report the number of information returns accompanying the Form 1096.

·         Federal income tax withheld: Enter the applicable total withholding amount, if any.

·         Total amount reported: Enter the total amount required by the current form instructions for the accompanying returns.

Review the totals against the information returns before submitting the package. Errors in recipient information, form counts, or payment totals may delay processing or require corrections.

Part 2: Identify the Type of Information Return

Select the box corresponding to the type of information return being submitted. The form generally requires one type to be identified per Form 1096.

For example, if you are submitting paper Forms 1099-NEC and paper Forms 1099-MISC, you generally prepare separate Form 1096 transmittals for the two types.

Do not combine unrelated form types on one Form 1096 simply because they are being mailed together. Follow the current instructions for each covered form.

Signature and Review

Complete the signature, title, and date fields when required. Before mailing the forms, verify the information against your accounting records and confirm that you are using the correct form version and filing address.

Where Can You Get Form 1096?

The IRS provides information about Form 1096 and makes current form versions available through its website. However, the downloadable version may be marked for informational purposes and may not be suitable for filing.

For paper filing, use an official scannable form that meets IRS requirements. You can request official forms through the IRS's forms and publications ordering service or follow the current instructions on the IRS website.

Do not assume that an ordinary printout of Form 1096—or a recipient copy of an information return—is acceptable for filing. Review the IRS requirements for scannable forms before preparing a paper submission.

Form 1096 Filing Deadlines