What is IRS Form 1096 used for?

An IRS Form 1096 is a summary form used to report various types of information returns to the IRS. Here are key details about Form 1096:

Purpose and Components

Form 1096 summarizes information returns such as tax forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. It includes essential information like the number of forms being submitted, total federal income tax withheld, and total reported payments.

Filing Method

Form 1096 is required only for paper filings; it's not needed for e-filing through the IRS FIRE system or other e-filing services.

Due Date

The general due date to submit Form 1096 is February 28, though deadlines may vary based on the specific form being summarized.

Purpose of Form 1096

Form 1096 serves as a cover sheet, summarizing the information returns being submitted to the IRS. It facilitates processing and organization of the submitted forms.

Filing Requirements

You must file Form 1096 if you're submitting certain information returns by mail and aren't filing more than 250 forms of a single type.

Filing Example

For instance, if you're filing 1099-NEC forms for payments to contractors, you'd need a separate Form 1096 to accompany each type of form being submitted.

Obtaining and Mailing Form 1096

You must use a scannable version of Form 1096, which can be obtained from the IRS or office supply stores. The form should be mailed to the designated IRS office based on your business location.

Due Date and Filing Instructions

The due date for Form 1096 depends on the accompanying forms' filing deadlines, which can vary. Detailed instructions for filling out Form 1096 are provided by the IRS.

Key Steps in Filling Form 1096:

Provide filer information, including name, address, and contact details. Enter EIN or SSN in the appropriate box. Specify the total number of forms being summarized and total federal income tax withheld. Indicate the total reported payments and mark the type of form being summarized.