What is a Form 1096?

• Form 1096 is an annual information return that is prepared to accompany various information forms that are prepared by a business. It summarizes information that is being transmitted to the Internal Revenue Service. You should submit a Form 1096 to accompany Forms 1099, 1098 or W-2G, or Forms 5498, 5498-ESA or 5498-SA. One Form 1096 can accompany one 1099 or many 1099s or other information returns, but you should submit a separate 1096 for each type of information return summarizing the data on the forms.
  
  

Information Included on a Form 1096

• Information that is required on a Form 1096 includes the filer's name and address, the name of a contact person for questions to be directed to if necessary and telephone and fax numbers for contact purposes. An Employer Identification number or Social Security number is also required for the business filing the forms. The total number of forms being submitted, the total federal income tax withheld for all the accompanying forms and the total amount being reported on all the accompanying forms are all required. For example, if you submitted a Form 1096 with three 1099-MISC -- one for $8,000, one for $700 and one for $1,000 -- the total amount reported in Box 5 of Form 1096 would be $9,700. The total number of forms in Box 3 should be the total of the forms, not the total number of pages that accompany the 1096. For example, if there are three forms on a 1099 form and you only needed to complete two of them, your entry in Box 3 would be two instead of one for the number of pages.
  
  

When and Where to File

• You should file a 1096 according to the due date requirements of the accompanying forms. The addresses to be used for filing for each state are clearly indicated in the instructions on the front of Form 1096.