Is Form 1096 Required for 1099-NEC?

The requirement to file Form 1096 with Form 1099-NEC depends on the submission method. The form’s necessity is dictated by whether you file with the Internal Revenue Service (IRS) on paper or electronically.

The Purpose of Form 1096

Form 1096, “Annual Summary and Transmittal of U.S. Information Returns,” is a cover sheet for paper forms mailed to the IRS. It provides a summary of the information returns you are sending, including the total count of forms and the aggregate dollar amounts reported. The form accompanies returns like the Form 1099 series, Form 1098, and Form 5498.

When Filing Form 1096 is Mandatory

If you are mailing paper copies of Form 1099-NEC to the IRS, you must include a completed Form 1096 as the cover sheet for that batch of forms. Submitting paper 1099s without the corresponding 1096 summary constitutes an incomplete filing. Conversely, you do not file Form 1096 if you file your Forms 1099-NEC electronically. Electronic filing systems, such as the IRS’s Information Returns Intake System (IRIS), automatically transmit the necessary summary data. IRS regulations effective January 1, 2024, mandate electronic filing for businesses that file 10 or more information returns in aggregate during a calendar year.

Completing and Submitting Form 1096

If you file on paper, you must obtain the correct version of Form 1096. This form is scannable and uses special red ink, so you cannot download and print a copy from the IRS website. Official copies must be ordered from the IRS or purchased from an office supply store.

When filling out the form, enter the payer’s name, address, and Taxpayer Identification Number (TIN). You must mark an “X” in only one box under Box 6 to indicate the type of form being transmitted, such as Form 1099-NEC. A separate Form 1096 must be prepared for each distinct type of information return.

Place the completed Form 1096 on top of the corresponding Copy A versions of your Form 1099-NEC. The package should be mailed in a flat envelope to the IRS service center listed in the instructions. The deadline for filing Form 1096 with Form 1099-NEC is January 31 of the year following the payment year.