Form 1096 — Annual Summary and Transmittal

Transmittal form used to summarize and send paper information returns (1099s, W-2Gs) to the IRS.

What is Form 1096?

Form 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.

Who Must File 1096?

  • 1Any filer submitting paper information returns to the IRS
  • 2Note: NOT required for electronic filing (FIRE/IRIS)

Filing threshold: N/A — required whenever paper 1099s are filed

1096 Filing Deadlines

Paper Filing

February 28 (same as the underlying forms)

Electronic Filing

N/A — not required for electronic filing

Recipient Copy

N/A

Penalties for Late or Incorrect Filing

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.

1096 Box-by-Box Guide

BoxDescription
Box 1Filer's name
Box 3Total number of forms
Box 4Federal income tax withheld
Box 5Total amount reported
Box 6Check applicable form type being transmitted

How TaxBlitz Simplifies 1096 Filing

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Direct IRS eFiling

File electronically via FIRE (Pub 1220) or IRIS — no paper, no postage, instant confirmation.

TIN Verification

Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.

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eDelivery Portal

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Corrections & Void

File corrections or void forms electronically — no manual IRS correspondence needed.

1096 Frequently Asked Questions

Do I need Form 1096 if I eFile?

No. Form 1096 is only required for paper filing. If you use TaxBlitz to eFile via FIRE or IRIS, you do not need Form 1096.

Can I combine different 1099 types on one 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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