Federal Annual Summary and Transmittal of U.S. Information Returns
Extracted from PDF file 2019-federal-form-1096.pdf, last modified November 2018
Annual Summary and Transmittal of U.S. Information ReturnsAttention filers of Form 1096: This form is provided for informational purposes only. It appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but a copy, printed from this website, is not. Do not print and file a Form 1096 downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties. To order official IRS information returns, which include a scannable Form 1096 for filing with the IRS, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order. Information returns may also be filed electronically. To file electronically, you must have software, or a service provider, that will create the file in the proper format. More information can be found at: • IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE), or • IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR). See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms. Do Not Staple Form 6969 1096 OMB No. 1545-0108 Annual Summary and Transmittal of U.S. Information Returns Department of the Treasury Internal Revenue Service 2019 FILER'S name Street address (including room or suite number) City or town, state or province, country, and ZIP or foreign postal code For Official Use Only Name of person to contact Telephone number Email address Fax number 1 Employer identification number 2 Social security number 3 Total number of forms 4 Federal income tax withheld 5 Total amount reported with this Form 1096 $ 6 Enter an “X” in only one box below to indicate the type of form being filed. W-2G 32 1097-BTC 50 1098 81 1099-LTC 1099-MISC 1099-OID 93 95 96 $ 7 Form 1099-MISC with NEC in box 7, check 1098-C 78 1098-E 84 1098-F 03 1098-Q 74 1098-T 83 1099-A 80 1099-B 79 1099-C 85 1099PATR 97 1099-Q 31 1099-QA 1A 1099-R 98 1099-S 75 1099-SA 94 1099-SB 43 3921 25 1099-CAP 1099-DIV 73 91 3922 26 5498 28 1099-G 86 . . 1099-INT 92 5498-ESA 5498-QA 72 2A . . . 1099-K 10 ▶ 1099-LS 16 5498-SA 27 Return this entire page to the Internal Revenue Service. Photocopies are not acceptable. Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete. Future developments. For the latest information about developments related to Form 1096, such as legislation enacted after it was published, go to www.irs.gov/Form1096. Reminder. The only acceptable method of electronically filing information returns listed on this form in box 6 with the IRS is through the FIRE System. See Pub. 1220. Purpose of form. Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS. Caution: If you are required to file 250 or more information returns of any one type, you must file electronically. If you are required to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty. For more information, see part F in the 2019 General Instructions for Certain Information Returns. Forms 1099-QA and 5498-QA can be filed on paper only, regardless of the number of returns. Who must file. Any person or entity who files any of the forms shown in line 6 above must file Form 1096 to transmit those forms to the IRS. Enter the filer’s name, address (including room, suite, or other unit number), and taxpayer identification number (TIN) in the spaces provided on the form. The name, address, and TIN of the filer on this form must be the same as those you enter in the upper left area of Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. Date ▶ When to file. File Form 1096 as follows. • With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by February 28, 2020. Caution: We recommend you file Form 1099-MISC, as a stand-alone shipment, by January 31, 2020, if you are reporting nonemployee compensation (NEC) in box 7. Also, check box 7 above. • With Forms 5498, file by June 1, 2020. Where To File Send all information returns filed on paper with Form 1096 to the following. If your principal business, office Use the following or agency, or legal residence in address the case of an individual, is located in ▲ Instructions Title ▶ ▲ Signature ▶ Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns. Department of the Treasury Internal Revenue Service Center Austin, TX 73301 Cat. No. 14400O Form 1096 (2019) Page 2 Form 1096 (2019) Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Department of the Treasury Michigan, Minnesota, Missouri, Internal Revenue Service Center Montana, Nebraska, Nevada, North P.O. Box 219256 Dakota, Oklahoma, Oregon, South Kansas City, MO 64121-9256 Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia Department of the Treasury Internal Revenue Service Ogden, UT 84201 If your legal residence or principal place of business is outside the United States, file with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301. Transmitting to the IRS. Group the forms by form number and transmit each group with a separate Form 1096. For example, if you must file both Forms 1098 and 1099-A, complete one Form 1096 to transmit your Forms 1098 and another Form 1096 to transmit your Forms 1099-A. You need not submit original and corrected returns separately. Do not send a form (1099, 5498, etc.) containing summary (subtotal) information with Form 1096. Summary information for the group of forms being sent is entered only in boxes 3, 4, and 5 of Form 1096. We recommend you file Forms 1099-MISC reporting NEC separately from 1099-MISC forms not reporting NEC. Box 1 or 2. Enter your TIN in either box 1 or 2, not both. Individuals not in a trade or business must enter their social security number (SSN) in box 2. Sole proprietors and all others must enter their employer identification number (EIN) in box 1. However, sole proprietors who do not have an EIN must enter their SSN in box 2. Use the same EIN or SSN on Form 1096 that you use on Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. Box 3. Enter the number of forms you are transmitting with this Form 1096. Do not include blank or voided forms or the Form 1096 in your total. Enter the number of correctly completed forms, not the number of pages, being transmitted. For example, if you send one page of three-to-a-page Forms 1098-E with a Form 1096 and you have correctly completed two Forms 1098-E on that page, enter “2” in box 3 of Form 1096. Box 4. Enter the total federal income tax withheld shown on the forms being transmitted with this Form 1096. Box 5. No entry is required if you are filing Form 1098-T, 1099-A, or 1099-G. For all other forms in the listing that follows, enter the total of the amounts from the specific boxes identified for each form. Form W-2G Form 1097-BTC Form 1098 Form 1098-C Form 1098-E Form 1098-F Form 1098-Q Form 1099-B Form 1099-C Form 1099-CAP Form 1099-DIV Form 1099-INT Form 1099-K Form 1099-LS Form 1099-LTC Form 1099-MISC Form 1099-OID Form 1099-PATR Form 1099-Q Form 1099-QA Form 1099-R Form 1099-S Form 1099-SA Form 1099-SB Form 3921 Form 3922 Form 5498 Form 5498-ESA Form 5498-QA Form 5498-SA Box 1 Box 1 Boxes 1 and 6 Box 4c Box 1 Box 1 Box 4 Boxes 1d and 13 Box 2 Box 2 Boxes 1a, 2a, 3, 9, 10, and 11 Boxes 1, 3, 8, 10, 11, and 13 Box 1a Box 1 Boxes 1 and 2 Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14 Boxes 1, 2, 5, 6, and 8 Boxes 1, 2, 3, and 6 Box 1 Box 1 Box 1 Box 2 Box 1 Boxes 1 and 2 Boxes 3 and 4 Boxes 3, 4, and 5 Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a, and 14a Boxes 1 and 2 Boxes 1 and 2 Box 1 Corrected returns. For information about filing corrections, see the 2019 General Instructions for Certain Information Returns. Originals and corrections of the same type of return can be submitted using one Form 1096.
2019 Form 1096
More about the Federal Form 1096 Corporate Income Tax
IRS Form 1096 is a summary tax report, which shows the totals from information returns (1099 forms) and must be submitted to the IRS along with these returns. Form 1096 is used with all types of 1099 forms, including Form 1099-MISC, which is given to independent contractors and other non-employees to report payments. Form 1096 is only given to the IRS as a summary, not to individuals receiving 1099 forms.
We last updated the Annual Summary and Transmittal of U.S. Information Returns in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|1120-S (Schedule K-1)||Shareholder’s Share of Income, Deductions, Credits, etc.|
|Form 1095-B||Health Coverage|
|Form 9452||Filing Assistance Program|
|Form 944||Employer's Annual Federal Tax Return|
|Form 1125-A||Cost of Goods Sold|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1096 from the Internal Revenue Service in February 2020.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 1096
We have a total of nine past-year versions of Form 1096 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.