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Form 1096: Annual Summary and Transmittal of U.S. Information Returns
IRS Form 1096 is an Annual Summary and Transmittal of U.S. Information Returns, used by filers to transmit various tax forms to the IRS. The e-file threshold for this form is 10 information returns, effective on or after January 1, 2024.
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IRS Form 1096 - Annual Summary and Transmittal of U.S. Information Returns
IRS Form 1096 is an Annual Summary and Transmittal of U.S. Information Returns, used by filers to transmit various tax forms to the IRS. The e-file threshold for this form is 10 information returns, effective on or after January 1, 2024.
Risk Radar
Scan points- 1Do not print a Form 1096 downloaded from this website if you intend to file it; it must be scannable!
- 2Using the name or TIN of a paying agent/service bureau instead of your own on Form 1096.
- 3Entering both an EIN and SSN in Box 1, or both in Box 2 (only one is required).
- 4Failing to use the same Name/TIN across all attached forms as listed on Form 1096.
- 5Including blank or voided forms when calculating the total number of forms for Box 3.
Plain English
This form summarizes and sends multiple annual tax documents (like Forms 1097, 1099, etc.) to the IRS. It acts as a cover sheet that tells the government what other forms are being submitted at once. You must file this Form 1096 when you send in those supporting information returns.
Submission Date
- Filing date: 2025-04-01 12:55:02
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when any person or entity files any form checked in box 6 on IRS Form 1096 to transmit those forms to the IRS.
- Do not use it when filing electronically, unless your software or service provider creates the file in the proper format for the FIRE system or AIR program.
- Check W-2G instead when transmitting a Wage and Tax Statement that is specifically a W-2G.
Form selector
Use this form or another form?
Filing Form 1097
You must transmit this form with Form 1096 to the IRS.
✓ Check Box 6 for 1097.
Filing Form 1099-NEC
This specific information return requires filing by January 31.
✓ Check Box 6 for 1099-NEC.
Filing Form 5498
This specific information return requires filing by May 31.
✓ Check Box 6 for 5498.
Deadline or filing window
Filing occurs in the calendar year following the reported year. For most forms (like Forms 1097, 1098, etc.), the deadline is February 28. There are no stated extensions for these standard deadlines.
Checklist
What you need before filling it out
Purpose of Form
Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G · Part O (General Instructions) / Form 1096
Filer Identification
Filer’s name, Street address, EIN/SSN · Upper left area of Form 1096 / Box 1-3 (implied)
Electronic Filing Threshold
Aggregating all information returns totaling 10 or more · Part p.2 Caution section
Due Date (General)
File in the calendar year following the reporting year; due date is next business day if filing date falls on Sat/Sun/Holiday. · Form 1096 / Part p.2 When to file section
Specific Due Date (1099-NEC)
January 31 · Form 1096 / Part p.2 When to file section
Before you submit
- 1Ensure the Filer’s name, address, and TIN match those used on your 94X series tax return(s).
- 2Verify that you have entered the correct Employer identification number (EIN) or Social security number (SSN) in Box 1-3.
- 3Confirm an 'X' is placed in only one box below to indicate the type of form being filed.
- 4Check that all accompanying documents are attached and referenced by checking their corresponding boxes.
- 5Verify that the entire page is returned to the IRS, as photocopies are not acceptable.
- 6Ensure the form is placed in a flat mailer (not folded) when mailing.
- 7Confirm the declaration under penalties of perjury is signed with your Title and Date.
How to file this form
- 1Complete all Filer information in the upper left area, including name, address, and TIN.
- 2Enter the specific details for the forms being transmitted (e.g., total amount reported in Box 5).
- 3Check the box corresponding to each type of form you are transmitting on Form 1096.
- 4Sign the declaration under penalty of perjury, providing your Title and Date.
- 5Mail the entire page in a flat mailer to the IRS address designated for your location.
Known limitations
- 1A copy printed from this website is not scannable, and a penalty may be imposed for filing it as such.
- 2The form is for informational purposes only.
- 3When transmitting forms, summary information (subtotal) for the group of forms being sent must only be entered in boxes 3, 4, and 5 of Form 1096.
- 4If a date on the form falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition is 20/25, and the form was created on March 20, 2025. The source directs filers to www.irs.gov/Form1096 for the latest information about developments related to Form 1096.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form Number — confirm the form number is 1096.
- Mailing address — confirm the specific mailing address matches your location (e.g., Austin, TX for certain states).
- Signature — verify that a signature and title are provided below the declaration.
- Filer Name/TIN — ensure your name and TIN match those used on your 94X series tax return(s).
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted Form 1096.
- 2If submitting corrections for the same type of return, use one Form 1096 to submit the originals and corrections.
- 3The name and taxpayer identification number (TIN) on Form 1096 must match the name and TIN used on your 94X series tax return(s).
- 4Do not use the name and/or TIN of a paying agent or service bureau when filing Form 1096.
Sources
- SRCInstructions p.2 — The purpose of Form 1096 is to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS.
- SRCInstructions p.2 — Any person or entity who files any form checked in box 6 must file Form 1096 to transmit those forms to the IRS.
- SRCInstructions p.2 — The e-file threshold is 10 (calculated by aggregating all information returns), effective for returns filed on or after January 1, 2024.
- SRCInstructions p.3 — Originals and corrections of the same type of return can be submitted using one Form 1096.
- SRCInstructions p.3 — For Box 1 or 2, sole proprietors must enter their EIN in box 1, but individuals not in a trade or business must enter their SSN in box 2.
- SRCInstructions p.3 — When filing with Forms 1097, 1098, 1099, 3921, 3922, or W-2G, the due date is February 28 (unless it's a leap year).
- SRCInstructions p.3 — If your legal residence or principal place of business is outside the United States, file with the Internal Revenue Service at P.O. Box 149213, Austin, TX 78714-9213.
- SRCInstructions p.1 — Do not print and file a Form 1096 downloaded from this website because a penalty may be imposed for filing with the IRS information return forms that can’t be scanned.
Common confusion points
Which name/TIN should I enter in Box 1 versus Box 2?
Sole proprietors must enter their EIN in Box 1, but what if they don't have one?
Do I include blank or voided forms when counting the total for Box 3?
Does the number in Box 3 refer to pages or completed forms?
If my business is outside the U.S., which address must I use?
Can I send a form with summary information along with Form 1096?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Corrections of the same type of return can be submitted using one Form 1096.
Questions about IRS Form 1096
What is IRS Form 1096 used for?
This form summarizes and sends multiple annual tax documents (like Forms 1097, 1099, etc.) to the IRS. It acts as a cover sheet that tells the government what other forms are being submitted at once. You must file this Form 1096 when you send in those supporting information returns.
Who must file IRS Form 1096?
Any person or entity who files any form checked in box 6 on Form 1096 must file Form 1096 to transmit those forms to the IRS.
What information does IRS Form 1096 require?
The form collects filer identification details (Name, Address, TIN) and summary data such as the Total number of forms (Box 3), Federal income tax withheld ($ in Box 4), and the Total amount reported with this Form 1096 ($ in Box 5).
When is IRS Form 1096 due?
The due date is the calendar year following the year for which the information is being reported. For Forms 1097, 1098, 1099, 3921, 3922, or W-2G, the filing deadline is February 28.
Where do I file IRS Form 1096?
If located in a specific list of states (e.g., Alabama, Florida), send Form 1096 to the Internal Revenue Service P.O. Box address provided for that region. If outside the United States, file with the IRS at P.O. Box 149213, Austin, TX 78714-9213.
How do I complete IRS Form 1096?
First, enter the filer's name and address, along with their TIN (EIN or SSN) in the upper left area. Next, count and record the total number of forms being sent in Box 3. Finally, ensure an “X” is placed in only one box below to indicate the type of form filing before sending it.
What happens if IRS Form 1096 is filed incorrectly?
If your name and taxpayer identification number (TIN) do not match the information on your 94X series tax return(s), you may be subject to information return penalties. Furthermore, filing a non-scannable copy of Form 1096 can result in a penalty.
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