Form 1096 is one of many documents that require the attention of small business owners during at year-end. Also known as the Annual Summary and Transmittal of U.S. Information Returns, it plays an important role in your payroll processes. You’ll need to file it with the Internal Revenue Service (IRS) if you paper-filed any information returns, such as 1099-NEC for independent contractors, 1099-DIV for dividends, 1099-INT for interest, or 1099-MISC for other miscellaneous payments.
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Form 1096: Key takeaways
- Form 1096 is called a ‘transmittal form’ and is used to send information returns, such as Form 1099-MISC and Form 1099-NEC, to the IRS.
- Businesses that issue information forms such as 1099s, 1098s, and others, must file Form 1096.
- Form 1096 is due by January 31 each year. If that date falls on a weekend or holiday, the deadline shifts to the next business day.
Form 1096 summarizes all of the 1099s you filed each year. It’s not limited to 1099s, though. Companies also use the form to summarize other information returns, such as Forms 1098, 1097, 3921, 5498, and W-2G. In this article, we’ll discuss the purpose of Form 1096, who needs to file it, and how to fill it out.
Form 1096 PDF (2026)
The link above contains a draft version of the 1096 form for the 2026 calendar year (forms issued in 2027). As soon as the final version is available, we will update the link.
If you like, take our short quiz to test your knowledge on this form before reading the rest of the article. It’s a total of three questions.
Quiz yourself on IRS Form 1096
Question 1: When are you required to file Form 1096 with the IRS?
Question 2: Can you print a blank Form 1096 directly from the IRS website and mail it in?
Question 3: If you need to paper-file both 1099-NEC and 1099-MISC forms, how should you use Form 1096?
Below are your quiz results, and how you did!
What is Form 1096?
First things first, Form 1096 is a transmittal form companies use to send information returns to the IRS each year. Think of it like a cover letter for your information returns, including Form 1099-NEC and Form 1099-MISC. It explains how many forms you filed (in box 3), the total federal income tax withheld (in box 4), and the total payment amount reported (in box 5).
Keep in mind that Form 1096 is only required if you’re paper-filing. It’s not required for electronic filing. If filing on paper, you must attach all information returns, such as Forms 1099, 1098, 1097, 3921, 5498, and W-2 G.
Form 1096 looks like this:
Note: Official 1096 forms are red and are pre-printed by the IRS. You can’t print the form from the IRS website and mail it in. The IRS uses optical character recognition (OCR) technology to process these forms, which requires the specific red ink and paper used for the official pre-printed version. The IRS may reject your printout and penalize you for filing a form it can’t scan. You can order free official 1096 forms from the IRS here.
Now that we better understand the purpose of Form 1096, let’s find out who needs to complete it.
What is the difference between a 1099 and a 1096?
“Form 1099 is a series of notices used to report various types of non-wage income, such as compensation to independent contractors and freelancers, interest payments, dividend distributions, and rent payments.
Form 1096, by contrast, is a transmittal form that summarizes and accompanies certain paper-filed information returns, including 1099s, when they are sent to the IRS. It aggregates key information from the aforementioned forms, including the total number of forms being filed, the total amount of payments reported, and any federal income tax withheld.”
— Tom Brock, CPA, CFA and OnPay subject matter expert
Keep in mind that businesses and taxpayers that file their Form 1099s electronically do not need to utilize Form 1096.
| Form 1099 | Form 1096 |
| Used to report payments made to contractors, freelancers, and other non-employees | Summarizes and transmits certain paper-filed information returns (like 1099s) to the IRS |
| Sent to both the IRS and the payee | Sent only to the IRS |
| One form per payee | One per form type (1099-NEC, 1099-MISC, etc.) |
| Filed by both paper and electronic filers | Required only for paper filings |
Now that we better understand the purpose of Form 1096, let’s find out who needs to complete it.
Who needs to file Form 1096 and why?
If you file your 1099 forms electronically, you do not need to complete or file Form 1096. The electronic filing system will automatically compiles and transmits the summary information to the IRS for you. However, if you’re filing 1099 Forms on paper (i.e., mailing them to the IRS), then you’ll need to order 1096 forms, fill them out, and send them along to the IRS with your information returns.
If you hire independent contractors and pay each one $2,000 or more, you must send them Form 1099. (Before 2026, the 1099 filing threshold was $600). If paper filing, you must also file Form 1096.
Keep in mind that you are required to file electronically if you file 10 or more information returns in a calendar year. For example, say you have five employees who receive W-2s, send 1099-NECs to three freelancers, a 1099-MISC to your property manager to report rent payments, and a 1099-INT to a business associate who loaned you money. In that case, you need to file 10 informational returns. You must file them electronically, and Form 1096 doesn’t apply.
“Businesses and other taxpayers must file Form 1096 when they submit certain information returns, including Forms 1099, 1098, and 5498, to the IRS in paper format. Basically, Form 1096 serves as a transmittal form. It aggregates key information from the underlying paper-filed forms, including the total number of forms being filed, the total amount of payments reported, and any federal income tax withheld, which helps the IRS ensure it can appropriately identify individual tax obligations.”
— Tom Brock, CPA, CFA
Next, let’s find out more about what needs to be included when filling this out.
What must be included in Form 1096?
Form 1096 must include information about your business, like your business name, address, contact person, contact information, and an ID number (EIN or SSN). It also requires information like the number of forms, total federal income tax withheld, and total amount reported with Form 1096.
In the next section, we’ll explain each of these items individually and how to fill each of them out.
How to fill out Form 1096
Now that we understand what Form 1096 is and what information you need to include with it, let’s explain how to fill it out. Note that each Form 1096 can only be filed with one type of information return, so if you file multiple different types of information returns, you’ll need to file a separate Form 1096 alongside each type.
- FILER’s name: This is your business name, or your name if you don’t have a business name.
- Your address: Input your address, including your street name, city or town, state or province, country, and ZIP code or foreign postal code.
- Name of person to contact: This is your name or the person at your company who handles payroll, taxes, etc.
- Your business’s contact info: Fill in your telephone number, email address, and fax number (if you have one).
- Boxes 1 or 2 – Employer Identification Number (EIN) or Social Security Number (SSN): if your business is incorporated and has an EIN, fill in your EIN. If your business has an EIN, fill in your EIN. If you don’t have an EIN, fill in your SSN.
- Box 3 – Total number of forms: Enter the total number of forms, such as Form 1099, 1098, 1099-DIV, etc that you are attaching to this Form 1096.
- Box 4 – Federal income tax withheld: If you withheld federal income taxes on the information return(s) you’re filing, add up the total amount and include it here.
- Box 5 – Total amount reported with this Form 1096: Add up the total payments made on the information returns you’re filing with Form 1096 and list the total here.
- Box 6 – Select the information form type: You must file a separate Form 1096 for each type of information return you issue. You can’t send one 1096 for multiple different information returns. Check the box next to the type of information return you’re filing here. The most commonly used information return for businesses is Form 1099-NEC, which is issued to independent contractors and other nonemployees.
What mistakes should employers avoid when submitting Form 1096?
Two common mistakes employers make when submitting Form 1096 are combining multiple types of information returns on a single form and inaccurately aggregating information.
“To avoid making the first mistake, remember that each Form 1096 can only accompany one type of information return (i.e., 1099-NEC, 1099-MISC, 1098, etc.). Be sure to prepare a distinct Form 1096 for each form type being mailed to the IRS. Mixing form types will result in submission rejections.
To avoid making the second mistake, double-check that the number of forms and total amounts reported on Form 1096 are reflective of the underlying information returns. Take care to also ensure you include the correct tax year and filer information.”
— Tom Brock, CPA, CFA
When is Form 1096 form due?
Form 1096 is due annually. The filing deadline depends on the type of information returns you file:
- January 31 for Form 1099-NEC
- February 1 for Form 1099-LPS
- February 28 for Form 1097, 1098, 1099, 3921, 3922, and W-2G
- May 31 for Form 5498
Keep in mind that while you may not have to send Form 1096 to the IRS until February or May, the deadline for sending most information returns to recipients is still January 31.
If any of these due dates fall on a weekend or holiday, the deadline shifts to the next business day. For example, January 31, 2027, falls on a Sunday, so the due date is Monday, February 1, 2027, instead.
That said, it’s a good idea to file early. Last-minute filing leaves no buffer if a vendor gives you an incorrect TIN, a form gets lost in the mail, or you discover a math error after the fact.
What if I miss the deadline and file late?
If you miss the deadline, file right away to minimize potential penalties. The IRS charges penalties in three different stages based on how late the return is filed. These penalties are:
- $60 per return for returns filed within 30 days of the deadline
- $130 per return for returns filed later than 30 days after the deadline but before August 1
- $340 per return for returns filed after August 1 or not filed
- $680 per return for intentionally disregarding the requirement to file information returns
Take a look at our 2026 payroll tax filing deadlines and penalties article to learn more.
Can I file an extension?
You can file for a 30-day extension by using Form 8809 – Application for Extension of Time to File Information Returns.
There are a few things to keep in mind about extensions for information returns:
- Extensions apply only to filing information returns with the IRS. You can’t get an extension of time to send copies to recipients.
- Not all requests are automatically approved. Approval depends on the type of information return you’re filing with Form 1096. There are no extensions allowed for 1099-NEC, but extensions are automatic for many other 1099 forms, including 1099-MISC, 1099-INT, 1099-DIV, and 1099-R.
- Extensions are only good for 30 days. If the IRS approves your request, the extension only allows 30 days from the original due date. You may be able to extend the deadline by another 30 days, but only in the case of a documented hardship, such as a natural disaster at your business location.
- You must make a timely extension request. Your request must be postmarked by the original filing deadline (January 31). However, we strongly recommend submitting it as soon as you know you’ll need an extension.
Note: Form 8809 is not a replacement for Form 1096. It gives you more time to file. You still need to submit Form 1096 when you file your informational returns with the IRS, whether you file by the original deadline or under an approved extension.
Form 1096 is worth being familiar with
For those filing Form 1099 using paper, it makes good business sense to understand what Form 1096 is and how to complete it. This form acts as a summary of your information returns, making sure the IRS gets a clear picture of your contractor payments and any taxes withheld from them. By getting comfortable filling out Form 1096, you can simplify your tax reporting and stay on the right side of IRS rules. Just remember, being accurate and timely with this form will help you avoid penalties and keep your business in good standing.
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David Kindness is a CPA, experienced financial writer and editor, and a tax and accounting expert with 7+ years of experience. David lives and works in San Diego, California.