Where Do I Mail Form 1096 to the IRS?
Learn the correct IRS mailing address for Form 1096 based on your location. This guide covers the essential steps for a compliant paper submission.
Form 1096, the “Annual Summary and Transmittal of U.S. Information Returns,” acts as a cover sheet for the paper submission of several forms. Businesses send this summary to the Internal Revenue Service along with physical copies of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. It consolidates the total amounts from the accompanying documents into a single transmittal.
IRS Mailing Addresses for Form 1096
The correct mailing address for Form 1096 is determined by the filer’s principal place of business or legal residence. Identify your location from the lists below to ensure your documents are sent to the correct facility.
Austin Submission Processing Center
If your principal business or legal residence is in one of the following locations, send your forms to the Austin address. Filers whose principal office is outside the United States must also use this address.
- Alabama
- Arizona
- Arkansas
- Connecticut
- Delaware
- Florida
- Georgia
- Kentucky
- Louisiana
- Maine
- Massachusetts
- Mississippi
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- Ohio
- Pennsylvania
- Rhode Island
- Texas
- Vermont
- Virginia
- West Virginia
The designated mailing address is: Internal Revenue Service, Austin Submission Processing Center, P.O. Box 149213, Austin, TX 78714.
Kansas City Submission Processing Center
Filers located in one of the following states must mail their forms to the Kansas City address.
- Alaska
- California
- Colorado
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Maryland
- Michigan
- Minnesota
- Missouri
- Montana
- Nebraska
- Nevada
- North Dakota
- Oklahoma
- Oregon
- South Carolina
- South Dakota
- Tennessee
- Utah
- Washington
- Wisconsin
- Wyoming
The correct mailing address for this group of states is: Internal Revenue Service, Kansas City Submission Processing Center, P.O. Box 219256, Kansas City, MO 64121-9256.
How to Prepare Your Forms for Mailing
For the IRS to process your returns efficiently, place the single, completed Form 1096 on top of the stack of corresponding information returns, such as all your Form 1099-NEC documents. You must file a separate Form 1096 for each type of information return you are submitting.
The IRS requires that the forms not be stapled or paper-clipped together. The documents should be sent in a flat mailing envelope and must not be folded. Using a trackable shipping method, like United States Postal Service Certified Mail, provides you with a receipt that proves you mailed the forms by the deadline and confirms when the IRS received the package.
Filing Deadlines and Electronic Filing
For nonemployee compensation reported on Form 1099-NEC, the filing deadline is January 31. Most other paper-filed forms, such as Form 1099-MISC, must be sent with their corresponding Form 1096 by February 28. If a deadline falls on a weekend or legal holiday, the due date shifts to the next business day.
An alternative to mailing is to file electronically through IRS-approved systems like the Information Reporting Intake System (IRIS). Businesses that are required to file 10 or more information returns in total during a calendar year must file them electronically. This threshold aggregates all types of information returns, meaning a business filing five 1099-NECs and five 1099-INTs meets the requirement. When filing electronically, a Form 1096 is not required.