What is a 1096 form?
Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a one‑page cover sheet that summarizes certain paper information returns you mail to the IRS, such as Forms 1099, 1098, 5498, 3921, 3922, and W‑2G.
It goes only to the IRS and is not given to the payees; it tells the IRS who is filing, how many information returns are enclosed, and the total amounts reported for that batch.
What is Form 1096 used for?
Form 1096 is used to:
Summarize the total number and dollar amounts of paper information returns (for example, 1099s, 1098s, 5498s, W‑2Gs) that you are mailing to the IRS.
Act as the transmittal (cover sheet) that must accompany each type of paper information return being filed.
Form 1096 is used only when you are filing paper information returns; it is not used when those returns are filed electronically.
How to fill out Form 1096
1. Enter your filer information:
- Your name, street address (including room or suite number), city, state, ZIP code, and country.
- Name of a contact person, telephone number, email address, and fax number.
2. Provide your Taxpayer Identification Number (TIN):
- Box 1: Enter your Employer Identification Number (EIN) if you are a business or sole proprietor with an EIN.
- Box 2: Enter your Social Security Number (SSN) only if you are an individual not in a trade or business, or a sole proprietor without an EIN.
- Use one box or the other — not both. The TIN must match what appears on your 94X series returns and on the information returns you are transmitting.
3. Enter the summary totals:
- Box 3: Enter the total number of information returns you are transmitting with this Form 1096. Do not count blank, voided, or the Form 1096 itself.
- Box 4: Enter the total federal income tax withheld shown on all the enclosed forms.
- Box 5: Enter the total amount reported. The specific boxes to add up depend on the form type — for example, Box 1 for Form 1099-INT, Boxes 1a and 2a for Form 1099-DIV. Check the Form 1096 instructions for the correct boxes for your form type. No entry is needed for Forms 1098-T, 1099-A, or 1099-G.
4. Select the form type in Box 6:
- Check only ONE box to indicate the type of information return you are transmitting (for example, 1099-INT, 1099-NEC, 5498). If you are filing more than one type, you must prepare a separate Form 1096 for each.
5. Sign and date:
- Sign and print your title under the penalties of perjury declaration. The person signing must be authorized to do so on behalf of the filer.
6. Mail the official scannable form:
- Important: You cannot file a Form 1096 printed from the IRS website — the IRS requires the official red-ink scannable version. Order official forms at irs.gov/orderforms or use IRS-approved accounting software that prints on official stock. Mail Form 1096 and the attached returns in a flat mailer (not folded) to the IRS address for your state.
Who is required to fill out Form 1096?
You must file Form 1096 if you are a business, organization, or individual payer mailing paper information returns — such as Forms 1099, 1098, 5498, or W-2G — to the IRS. A separate Form 1096 is needed for each type of form you submit.
If you file 10 or more information returns in a calendar year (aggregated across all return types), the IRS requires you to e-file, in which case Form 1096 is not needed for those returns.
When is Form 1096 not required?
Form 1096 is not required when:
You file your information returns electronically through the IRS FIRE or IRIS systems or through an authorized e‑file provider.
You are not required to file information returns at all (for example, you made no reportable payments for the year).
In electronic filing, the IRS systems generate their own summaries, so Form 1096 is not used.
When is Form 1096 due?
Form 1096 is due to the IRS at the same time as the paper information returns it accompanies. For the 2025 tax year forms filed in 2026, the paper‑filing deadlines are:
With Forms 1099‑NEC: February 2, 2026 (January 31, 2026, falls on a weekend).
With Forms 1097, 1098, 1099 (other than 1099‑NEC), 3921, 3922, and W‑2G: March 2, 2026.
With Forms 5498: June 1, 2026. If a due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.
How to get a blank Form 1096
Our platform provides a fillable Form 1096 (PDF), preloaded in our editor. With PDF Guru, you can fill out and download the form, though remember, we don't handle the filing process.
How to sign Form 1096 online
When you prepare Form 1096 in PDF Guru, you can complete all required boxes and then apply an electronic signature within the editor.
After signing, you download and print the completed form and, if you are filing on paper, transfer the information to the official red‑ink Form 1096 before mailing, because the IRS still requires a physical, scannable version for paper submissions.
Where to file a 1096?
Form 1096 and the attached information returns must be mailed to the IRS address based on your state. The three filing addresses are:
- Filers in AL, AZ, AR, DE, FL, GA, KY, ME, MA, MS, NH, NJ, NM, NY, NC, OH, TX, VT, VA: Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213.
- Filers in AK, CO, HI, ID, IL, IN, IA, KS, MI, MN, MO, MT, NE, NV, ND, OK, OR, SC, SD, TN, UT, WA, WI, WY: Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256.
- Filers in CA, CT, DC, LA, MD, PA, RI, WV: Internal Revenue Service Center, 1973 North Rulon White Blvd., Ogden, UT 84201.
If your principal place of business is outside the United States, mail to the Austin address. Send forms in a flat mailer — do not fold.
Other forms related to the IRS Form 1096
Form 1099 Series – Various Information Returns
The family of forms that report different types of income, including 1099-NEC (nonemployee compensation), 1099-MISC (miscellaneous income), 1099-INT (interest), 1099-DIV (dividends), and many others. Each type must be transmitted with its own separate Form 1096 when filing on paper.
Who uses it: Businesses, financial institutions, and other payers reporting payments made during the year.
Form 1098 Series – Various Mortgage and Interest Statements
Includes Form 1098 (mortgage interest), 1098-E (student loan interest), 1098-T (tuition), and 1098-C (vehicle donations). When filed on paper, each type is transmitted with a separate Form 1096.
Who uses it: Lenders, educational institutions, and charitable organizations reporting payments received.
Form 5498 – IRA Contribution Information
Reports IRA contributions, rollovers, conversions, and fair market value. Transmitted with its own Form 1096 when filed on paper, with a later deadline (May 31) than most other information returns.
Who uses it: IRA trustees and custodians reporting account activity to the IRS.
Form W-2G – Certain Gambling Winnings
Reports gambling winnings and any federal income tax withheld. Transmitted with its own Form 1096 when filed on paper.
Who uses it: Casinos, racetracks, lotteries, and other payers of gambling winnings.
