When Is Form 1096 Due? Key Dates and Deadlines

Form 1096, officially known as the Annual Summary and Transmittal of U.S. Information Returns, is a document for businesses and individuals who issue certain types of information returns to the Internal Revenue Service (IRS). This form acts as a cover sheet, summarizing data from accompanying paper information returns before they are sent to the IRS. It provides a transmittal record for the IRS’s processing of these documents.

Understanding Form 1096

Form 1096 accompanies various paper information returns, such as Forms 1099, 1098, 5498, and W-2G. It provides the IRS with an overview of the forms being filed, including the total number of forms and the aggregated amounts reported. For instance, if a business issues multiple Forms 1099-NEC to independent contractors, a single Form 1096 summarizes the total number of 1099-NECs and the total non-employee compensation reported on them. This form is required to be filed by businesses, financial institutions, or individuals acting as payers of certain types of income. It is a transmittal form for the IRS, not a document provided to the recipients of the underlying income.

Determining the Due Date

The due date for Form 1096 depends on the type of information return it accompanies and the method of filing. For Forms 1099-NEC, which report non-employee compensation, Form 1096 and the accompanying 1099-NECs are due by January 31, regardless of whether they are filed on paper or electronically. For most other common information returns, such as Forms 1099-MISC (for payments not in Box 7), 1099-INT, 1099-DIV, 1098, and W-2G, the paper filing deadline with Form 1096 is February 28. If these forms are filed electronically, the due date is March 31.

Form 5498, which reports IRA contributions, has a later due date of May 31. These deadlines apply to the previous calendar year’s activity. If any due date falls on a weekend or a legal holiday, the deadline shifts to the next business day.

Preparing Your Form 1096

A separate Form 1096 must be completed for each distinct type of information return being transmitted. For example, if you are filing both Forms 1099-NEC and 1099-MISC, you will need one Form 1096 for all your 1099-NECs and another Form 1096 for all your 1099-MISCs.

The form requires the filer’s name, address, and Taxpayer Identification Number (TIN), which can be an Employer Identification Number (EIN) for businesses or a Social Security Number (SSN) for individuals. You will also need to provide contact information, including a contact person and telephone number. Aggregated totals from all accompanying information returns of that specific type must be accurately entered, including the total number of forms, the total amount of federal income tax withheld, and the total amount reported. The official Form 1096 is printed in red ink and cannot be downloaded and printed from the IRS website for submission; it must be ordered directly from the IRS or obtained from an authorized vendor to ensure it is scannable. When preparing to mail, do not staple the accompanying information returns to Form 1096.

Submitting Your Form 1096

Submitting Form 1096 is a specific procedural step primarily for paper filers. If information returns like 1099s are filed electronically, Form 1096 is not required, as the electronic filing system automatically transmits the summary information to the IRS.

To submit, the completed Form 1096 should serve as the cover sheet for the corresponding paper information returns. The IRS mailing address for these forms varies, and filers should consult the specific instructions for the information returns they are filing to determine the correct address based on their location. Using certified mail with a return receipt is a common practice for submitting tax documents, as it provides proof of mailing and helps establish that the forms were sent by the deadline, protecting against potential penalties. After submission, retain copies of all filed forms and the mailing receipt for your records.