Form 1096 is an IRS summary form used to transmit paper information returns to the IRS. It acts as a cover sheet that totals and identifies the forms being submitted.
You do not file Form 1096 on its own. It always accompanies a batch of paper information returns.
Who needs to file Form 1096?
Any business or individual that files paper versions of certain information returns with the IRS needs to include Form 1096. It is required when submitting paper copies of forms like 1099s, 1098s, W-2Gs, and others.
If you file electronically through the IRS FIRE system, you do not need Form 1096.
Which forms require Form 1096?
Form 1096 is used to transmit the following information returns when filed on paper:
Forms 1097, 1098, and all variants of Form 1099
Forms 3921 and 3922 (stock options)
Form 5498 (IRA contributions)
Form W-2G (gambling winnings)
Form type | What it reports |
Nonemployee compensation (contractors) | |
Miscellaneous income | |
Form 1098 | Mortgage interest received |
Form W-2G | Gambling winnings |
Form 5498 | IRA and retirement contributions |
File a separate Form 1096 for each type of information return. Do not combine different form types on a single 1096.
When is Form 1096 due?
The deadline depends on which form it accompanies. For most 1099s and 1098s, Form 1096 is due by the last day of February. When accompanying Form 5498, it is due by the end of May.
If the deadline falls on a weekend or federal holiday, it shifts to the next business day.
Do you need a special version of Form 1096?
Yes. The IRS requires the official scannable version of Form 1096 when filing paper returns. You cannot print a substitute from your home printer and send it in.
Official forms are available for free through the IRS website or by calling the IRS forms line.
Key Takeaways
Summary | |
Definition | IRS cover sheet that summarizes and transmits paper information returns |
When required | Only when filing paper information returns, not for electronic filing |
Common forms it covers | 1099s, 1098s, W-2G, 3921, 3922, 5498 |
Filing rule | One Form 1096 per form type; do not combine different form types |
Due date | End of February for most forms; end of May for Form 5498 |
Frequently Asked Questions
Can you use a photocopied Form 1096?
No. The IRS requires the official scannable version. Photocopies or downloaded substitutes from non-IRS sources are not accepted.
What if you need to correct a previously filed information return?
File a corrected version of the information return along with a new Form 1096 marked as a correction. Do not use the original 1096.
Is there a penalty for filing Form 1096 late?
Penalties apply to the underlying information returns, not to Form 1096 specifically. Filing the 1099s or other forms late is what triggers the penalty.
Do you need Form 1096 if you have only one 1099 to file?
Yes. Even a single paper information return requires a Form 1096 as a cover sheet.
