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

Form 1096 is an IRS form that is only used by businesses that file by paper, as opposed to filing online. The purpose of this form is to summarize the information contained on forms 1099, and also on forms 1097, 1098, W-2G and other similar types of forms

Use of the Form 1096 is not called for when you submit information to the IRS via E-Filing. The IRS specifically encourages you to E-File, and you are, in fact, required to do so if you need to file 250 or more forms in a year. If you do choose to file by paper, the due date for all of these forms is February 28.

How to Fill Out

You will need to file one or more 1096 forms with the IRS for every individual for whom you submit a Form 1097, 1098, 1099, W-2G or similar type of form. If, for example, you submit three 1099-MISC forms and one 1097 form for a specific individual, you must submit two 1096 forms to the IRS; one Form 1096 summarizes the three 1099-MISC forms, and the other summarizes the single 1097 form. Note that you have to submit a summary form, the Form 1096, even though you are only summarizing one form. You must repeat this process for each individual for whom you submit any 1097, 1098, 1099 or W-2G forms.

On the very top of the Form 1096 are spaces for the filer’s name and address. Directly underneath are spaces for the contact person’s name, phone number, Email address and Fax number.

The next line of the form contains boxes 1 through five. Box 1 is for the Employer Identification Number (EIN), Box 2 is for the Social Security number, and Box 3 is to note the total number of forms that this Form 1096 is summarizing. Some of the informational forms that we summarize with the Form 1096, such as the Form 1098, contain more than one form within.

Box 5 is filled in with the total amount of income that reported by all the forms being summarized, and Box 4 notes all the income that was withheld pursuant to the forms. In the case that no money was withheld in any of the forms being summarized here, enter “0”.

Boxes six and seven occupy the next line in the Form 1096. Box 6 simply instructs you to check only one of the boxes present below, each indicating one of 28 possible types of informational forms, such as the 1097, 1098, 1099 or W-2G, that this Form 1096 is being used to summarize. If this Form 1096 is your final one, check Box 7.

The final thing that the filer must do is to sign the Form 1096, indicate his or title, and date it.