What is Form 1096?
Form 1099 is a collection of IRS forms used to report various types of income other than wages, salaries, or tips (which are reported on a W-2).
You’ll see a 1099 if you’re an independent contractor, receive rental income, earn interest or dividends, or get other miscellaneous payments. Businesses use 1099 forms to report payments to freelancers, independent contractors, and others who aren’t employees.
The types of 1099 forms include:
- 1099-NEC: For nonemployee compensation (like payments to freelancers or contractors
- 1099-MISC: For miscellaneous income, such as rent or royalties
- 1099-INT: For interest income
- 1099-DIV: For dividend income
If you receive 1099, you must report that income on your tax return. If you pay someone $600 or more for services (and they’re not your employees), you likely need to send them a 1099-NEC.
What is Form 1096 used for?
Form 1096 is like a “cover letter” for your paper tax filings, also called the “Annual Summary and Transmittal of U.S. Information Returns.” It is used to summarize and transmit physical copies of specific tax forms to the IRS.
You’ll need it when sending:
- Form 1099 – For payments made to freelancers, contractors, or vendors.
- Form 1098 – For reporting mortgage interest paid.
- Form W-2G – If your organization handles gambling winnings
- 1097, 3921, 3922, 5498 (other specialized forms)
Well, you must know that Form 1096 is only for paper submissions.
Information Required for Form 1096
Here is the information required to fill out Form 1096—it’s not as complicated as it sounds:
- Filer’s Name and Address: Your business or personal name and full mailing address
- Contact Information: Name of a contact person, telephone number, and (optionally) email and fax number
- Employer Identification Number (EIN) or Social Security Number (SSN): Enter your EIN in Box 1, or your SSN in Box 2 if you don’t have an EIN
- Total Number of Forms Submitted: The number of information returns (e.g., 1099s) you are transmitting with this Form 1096
- Federal Income Tax Withheld: Total amount of federal income tax withheld as reported on the attached forms
- Total Amount Reported: The sum of all payments reported on the attached forms (if applicable)
- Type of Form Attached: Mark an “X” in the box for the type of form you are submitting (e.g., 1099-MISC, 1098)
- Signature, Title, and Date: The form must be signed and dated by an authorized person, including their title
What must be included in Form 1096?
This is what the IRS expects from you on Form 1096:
- Your business name, address, and contact
- Either EIN (preferred) or SSN
- The total number of forms submitted
- Tax withheld, if any
- Total dollar amount reported
- Checkbox indicating which form you’re attaching
- Signed authorization from someone responsible
When is the due date for filing Form 1096?
For paper filing: Form 1096 is due on February 28 every year and must be sent with the information forms it’s summarizing (e.g. 1099-NEC, 1098).
General Deadlines;
- 1099-NEC: January 31
- 1099-MISC, 1098, W-2G: February 28 (paper) or March 31 (electronic)
But with the IRS, late means penalties:
- $60–$310 per form, depending on how late you are
- The longer the delay, the higher the cost
How to fill out Form 1096
It’s a one-page form, but it matters. Here’s a simple walkthrough:
- Start with your name and address
- Add a contact person and phone number
- Provide your EIN or SSN
- Count the total number of forms you’re submitting
- Add up the total income and tax withheld
- Check the box for the form type you’re sending (like 1099-MISC)
- Sign it, add your title, and date it
- Mail Form 1096 on top of the stack of the actual forms
1099 vs 1096
Here’s how Form 1096 compares to 1099s:
| Feature | Form 1099 | Form 1096 |
| Purpose | Reports payments made (e.g., to freelancers) | Summarizes and transmits those forms |
| Who Files | Anyone paying non-employees | Same person, if filing by paper |
| Recipient | IRS + payee (contractor) | IRS only |
| Filing Method | Paper or electronic | Paper only |
| Due Date | Varies (e.g., Jan 31 for 1099-NEC) | Same as the form it summarizes |
| Number Needed | One per recipient per form type | One per form type |
| Form Variants | Many types: 1099-NEC, 1099-MISC, etc. | One uniform version |
| E-filing | Mandatory if 10+ forms | Not required for e-filing |
FAQ
1. Can you file 1096 electronically?
Nope. It’s only for paper submissions.
2. Is Form 1096 required when e-filing?
Not at all. It’s skipped entirely when you file online.
3. If I file Form 1099 electronically, do I still need 1096?
No. You’ll only need Form 1096 if you’re mailing in paper 1099s.
4. What is the penalty for filing Form 1096 late?
You could pay up to $310 per form, depending on how late the submission is.
5. Is Form 1096 required if I didn’t file a 1099?
Not unless you’re submitting other paper forms like 1098 or W-2G. If you’re not sending anything, you don’t need it.
6. Who can be a reporting agent?
Usually an accountant, payroll provider, or any authorized third-party.
7. Does Form 8655 grant power of attorney?
No, it lets someone file on your behalf—but it’s not a full power of attorney.
