Transmittal form used to summarize and send paper information returns (1099s, W-2Gs) to the IRS.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm 1096 is a summary/transmittal form required when you file paper information returns with the IRS. It totals the number of forms and dollar amounts being submitted. You need a separate 1096 for each type of information return (e.g., one 1096 for all 1099-NECs, another for all 1099-MISCs). Form 1096 is NOT required when filing electronically.
Filing threshold: N/A - required whenever paper 1099s are filed
Paper Filing
February 28 (same as the underlying forms)
Electronic Filing
N/A - not required for electronic filing
Recipient Copy
N/A
Same as underlying forms if filed late
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Box 1 | Filer's name |
| Box 3 | Total number of forms |
| Box 4 | Federal income tax withheld |
| Box 5 | Total amount reported |
| Box 6 | Check applicable form type being transmitted |
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No. Form 1096 is only required for paper filing. If you eFile through TaxBlitz - IRIS, or FIRE until it closes on 19 November 2026 - you do not need Form 1096.
No. You must file a separate 1096 for each type of information return. For example, 1099-NEC and 1099-MISC each require their own 1096.
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