IRS Form 1096: Annual Summary and Transmittal
Complete your Form 1096 transmittal document online. The official IRS cover sheet for submitting paper 1099, 1098, and other information returns — accurate, compliant, and ready to file.
What is IRS Form 1096?
The essential cover sheet for your information returns
Form 1096, officially titled "Annual Summary and Transmittal of U.S. Information Returns," serves as a cover sheet when you mail paper copies of information returns to the IRS. Think of it as the "envelope label" that summarizes what you're sending.
Every time you file paper Forms 1099, 1098, 1097, 3921, 3922, 5498, or W-2G with the IRS, you must include a Form 1096 as the top sheet. It tells the IRS who you are, how many forms you're submitting, and the total amounts reported.
Who Needs to File Form 1096?
Businesses and individuals who submit paper information returns
Small Businesses
Companies paying contractors, freelancers, or vendors $600+ annually and filing fewer than 10 paper 1099s.
Landlords & Property Managers
Real estate investors filing 1099-MISC for rental payments to property management companies or contractors.
Financial Institutions
Banks, credit unions, and lenders reporting mortgage interest (1098) or cancellation of debt (1099-C).
Employers with Gambling Winnings
Casinos, racetracks, and lottery operators reporting gambling winnings on Form W-2G.
You don't need Form 1096 if: You file electronically through the IRS FIRE system, or you have fewer than 10 returns and choose to e-file anyway.
Form 1096 Filing Deadlines for 2026
Mark these dates on your calendar to avoid penalties
Paper Filing Deadline
Submit Form 1096 with paper copies of Forms 1099, 1098, 1097, W-2G, 3921, and 3922 by February 28, 2026.
Electronic Filing Deadline
If you file electronically through FIRE (no 1096 needed), you have until March 31, 2026.
Form 5498 Deadline
If transmitting Form 5498 (IRA contribution info), your deadline is May 31, 2026.
Complete Your Form 1096 in 4 Simple Steps
Our guided process makes IRS compliance easy
Enter Your Information
Provide your business name, address, and Employer Identification Number (EIN) or Social Security Number.
Count Your Forms
Enter the total number of information returns (1099s, 1098s, etc.) you're submitting with this transmittal.
Calculate Totals
Sum up the federal income tax withheld (if any) and total amounts reported across all attached forms.
Sign & Mail
Sign, download your completed 1096, and mail it flat (unfolded) with your information returns to the IRS.
Information Returns Covered by Form 1096
Which forms require a 1096 transmittal?
1099 Series
- 1099-NEC: Nonemployee compensation ($600+)
- 1099-MISC: Miscellaneous income, rents, prizes
- 1099-INT: Interest income ($10+)
- 1099-DIV: Dividends and distributions
- 1099-B: Proceeds from broker transactions
- 1099-R: Distributions from pensions, IRAs
- 1099-S: Real estate transactions
- 1099-K: Payment card transactions
Other Forms
- 1098: Mortgage interest statement
- 1098-E: Student loan interest
- 1098-T: Tuition payments
- 1097-BTC: Bond tax credit
- W-2G: Gambling winnings
- 3921: Exercise of incentive stock option
- 3922: Employee stock purchase plans
- 5498: IRA contribution information
Important: You need a separate Form 1096 for each type of information return. Don't mix 1099-NEC and 1099-MISC on the same 1096.
Avoid Costly Form 1096 Penalties
Late or incorrect filings can result in significant fines
Within 30 Days Late
Per form if filed within 30 days of the deadline
31 Days to Aug 1
Per form if filed between 31 days late and August 1
After August 1
Per form if filed after August 1 or not filed at all
Intentional Disregard
Per form for willful failure to file correctly
Pro Tip: Small businesses may qualify for reduced penalties. Check IRS guidelines for small business exception thresholds.
Frequently Asked Questions
What is the difference between Form 1096 and Form 1099?
Form 1099 reports specific payments made to individuals or businesses (like contractor payments on 1099-NEC). Form 1096 is the cover sheet that summarizes and transmits your 1099s (and other information returns) to the IRS. You need one 1096 for each type of form you're submitting.
Do I need Form 1096 if I e-file?
No. Form 1096 is only required when mailing paper copies to the IRS. If you file electronically through the IRS FIRE system, no 1096 is needed. In fact, if you file 10 or more information returns, you're required to e-file.
Can I print Form 1096 from the IRS website?
No. The IRS requires scannable forms that meet specific printing specifications. Forms printed from PDF may not scan correctly and could result in penalties. You must either order official forms from IRS.gov/orderforms or file electronically.
How do I correct a Form 1096 mistake?
To correct Form 1096, submit a new 1096 with the "CORRECTED" box checked, along with corrected copies of the individual information returns. Mail to the same IRS address as original submissions. Correct errors as soon as possible to minimize penalties.
Where do I mail Form 1096?
Mailing addresses vary by state and form type. Check the IRS instructions for your specific location. Generally, you'll mail to one of the IRS service centers in Austin, TX; Kansas City, MO; or Ogden, UT depending on your state.
Can I combine different 1099 types on one Form 1096?
No. You must use a separate Form 1096 for each type of information return. For example, if you're filing both 1099-NEC and 1099-MISC forms, you need two separate 1096 transmittal forms.
Ready to Complete Your Form 1096?
Fill out your transmittal form in minutes — accurate, IRS-compliant, and hassle-free
Related Tax Forms & Resources
Forms commonly filed with 1096
About IRS Form 1096
IRS Form 1096, officially titled "Annual Summary and Transmittal of U.S. Information Returns," is a critical document for businesses filing paper information returns. While often overlooked, the 1096 serves as the essential cover sheet that summarizes and transmits your 1099s, 1098s, W-2Gs, and other information returns to the IRS.
The form captures key summary data including your filer information (name, address, EIN/SSN), the total number of forms being submitted, aggregate amounts reported, and federal income tax withheld. Each type of information return requires its own separate Form 1096 — you cannot mix 1099-NEC and 1099-MISC on the same transmittal.
For the 2026 tax filing season, businesses submitting fewer than 10 information returns may file on paper using Form 1096. However, filers with 10 or more returns are required to submit electronically through the IRS FIRE (Filing Information Returns Electronically) system, in which case no 1096 is needed.
Our free online Form 1096 tool provides the current IRS form with an intuitive fillable interface. Whether you need to prepare your annual transmittal for 1099-NEC contractor payments, 1098 mortgage interest statements, or other information returns, our secure platform helps you complete Form 1096 accurately and efficiently.