How to File Form 1096 and When It Is Required
Understand the role of Form 1096 as the IRS summary for paper-filed returns and the specific circumstances that determine if you need to file it.
Form 1096, the “Annual Summary and Transmittal of U.S. Information Returns,” functions as a cover sheet for paper-filed information returns sent to the Internal Revenue Service (IRS). Its primary role is to summarize data from accompanying documents, such as Forms 1099-NEC or 1099-MISC. This form consolidates the total number of returns and reported payments into a single document for the IRS. It is exclusively used for mail-in submissions and is not part of the electronic filing process.
Preparing Your Form 1096
You must use the official scannable version of Form 1096, which is printed in a special red ink. These forms are designed for Optical Character Recognition (OCR) equipment used by the IRS for processing. You cannot download and print a black-and-white copy from the IRS website for filing. Official forms can be ordered free of charge from the IRS website or may be available for purchase at office supply stores.
In the top section, you will enter the filer’s name, street address, and contact information. Box 1 is for your Employer Identification Number (EIN); if you do not have one, you may use your Social Security Number (SSN). Box 3 requires the total number of individual forms being sent with the 1096, for instance, the total count of all Form 1099-NECs in the batch.
Box 4 is for the total federal income tax withheld on all accompanying returns, which may be zero for many filers. Box 5 requires the sum of the amounts from all the information returns being transmitted. For example, if filing five 1099-NEC forms, you would add the total compensation from all five and enter that grand total. In Box 6, place an “X” in the checkbox that corresponds to the form type being filed. A separate Form 1096 must be prepared for each distinct type of information return you file by mail.
How to Mail Form 1096 and Accompanying Returns
The deadline for mailing Form 1096 depends on the form being filed. For Form 1099-NEC, which reports nonemployee compensation, the transmittal Form 1096 and all copies of the 1099-NEC must be sent to the IRS by January 31. For most other forms, such as the 1099-MISC, the paper filing deadline is February 28.
When assembling your submission package, Form 1096 must be placed on top of the stack of corresponding information returns. For example, if filing ten Form 1099-MISC documents, the single 1096 summarizing them goes on top. The entire package is then sent in a flat mailing envelope to the IRS.
The correct mailing address depends on the location of your principal business, office, or legal residence. Filers located in the eastern part of the United States will send their returns to an IRS campus in Austin, Texas. Filers in the western half of the country will mail their forms to an IRS campus in Kansas City, Missouri. The specific addresses are listed in the official IRS instructions for Form 1096.
When Form 1096 Is Not Required
The requirement to file Form 1096 is tied to your filing method. If you file your returns electronically, you do not need to submit a Form 1096. Electronic filing systems, such as the IRS Filing Information Returns Electronically (FIRE) system, automatically handle the transmittal process, as the summary data is captured during submission.
This distinction is relevant because IRS regulations mandate electronic filing for certain businesses. As of the 2023 tax year (for returns filed in 2024 and beyond), businesses filing 10 or more information returns in aggregate must file them electronically. This threshold combines all types of information returns, including Forms 1099, W-2, and others. For example, if a business files five Forms 1099-NEC and five Forms 1099-INT, it has met the 10-return threshold and must file all of them electronically.
Consequently, Form 1096 is only necessary for businesses that file fewer than 10 total information returns and choose to submit them on paper by mail. For businesses that meet or exceed the 10-return threshold, the process is entirely electronic, and Form 1096 becomes obsolete for their filing requirements.