What Form 1096 is for
Form 1096 is the transmittal page for paper information returns. You use it to send Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS. It carries your name, address, and taxpayer identification number, the number of forms in the batch, the federal income tax withheld, and the total amount reported on those forms.
Any person or entity that files one of the forms listed in box 6 must file Form 1096 to transmit them. Group the forms by form number and send a separate Form 1096 with each group. If you are required to file 10 or more information returns during the year, you may be required to e-file.
Who has to file Form 1096?
Any person or entity who files one of the forms checked in box 6 must file Form 1096 to transmit those forms to the IRS. Your name and taxpayer identification number, either an employer identification number or a social security number, must match the name and TIN used on your 94X series tax returns, or you may be subject to information return penalties. Do not use the name or TIN of your paying agent or service bureau. The name, address, and TIN on Form 1096 must be the same as the ones in the upper left area of the forms you send with it.
When is Form 1096 due?
You file Form 1096 in the calendar year following the year the information covers. The date depends on which forms you send with it. If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. Leap years do not impact the February 28 date.
- With Forms 1097, 1098, 1099, 3921, 3922, or W-2G: February 28
- With Forms 1099-NEC: January 31
- With Form 1099-LPS: February 1
- With Forms 5498: May 31
Where do you mail Form 1096?
Send all information returns filed on paper, along with Form 1096, to one of three addresses. Which one you use depends on where your principal business, office or agency, or legal residence is located. If your legal residence or principal place of business is outside the United States, file with the Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213. Return the entire page, and send it in a flat mailer rather than folded. Photocopies are not acceptable, and the form says not to staple.
- Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia: Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213
- Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming: Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256
- California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia: Internal Revenue Service Center, 1973 North Rulon White Blvd., Ogden, UT 84201
How do you fill out Form 1096?
Enter the filer's name and address, including any room, suite, or other unit number, plus the name of a person to contact, a telephone number, an email address, and a fax number. Put your TIN in box 1 or box 2, not both. Then fill in boxes 3, 4, and 5 with the totals for the batch, and put an X in only one box in box 6 to show the type of form you are sending. Sign the form, add your title, and date it. You are signing under penalties of perjury.
One Form 1096 for each type of form
Group the forms by form number and transmit each group with a separate Form 1096. If you must file both Forms 1098 and Forms 1099-A, you complete one Form 1096 for the Forms 1098 and another for the Forms 1099-A. Do not send a form that contains summary or subtotal information with Form 1096. The summary for the group being sent goes only in boxes 3, 4, and 5. Originals and corrections of the same type of return can be submitted using one Form 1096.
Paper copies, scanning, and electronic filing
The official printed version of this IRS form is scannable, but a copy you print yourself is not, so do not print a downloaded Form 1096 and file it. A penalty may be imposed for filing information return forms with the IRS that cannot be scanned, and part O of the current General Instructions for Certain Information Returns covers those penalties. You can order official information returns, which include a scannable Form 1096, from the IRS. Information returns may also be filed electronically through the FIRE system or the AIR program. To file that way, you need software or a service provider that will create the file in the proper format.
Form 1096 line by line
| Line | What goes there |
|---|---|
| FILER'S name and address | Your name, street address with room or suite number, city, state or province, country, and ZIP or foreign postal code. |
| 1 | Your employer identification number. Sole proprietors and all others enter their EIN here. Use box 1 or box 2, not both. |
| 2 | Your social security number. Individuals not in a trade or business use this box, as do sole proprietors who do not have an EIN. |
| 3 | The number of correctly completed forms you are sending, not the number of pages. Leave out blank or voided forms and the Form 1096 itself. |
| 4 | The total federal income tax withheld shown on the forms being transmitted with this Form 1096. |
| 5 | No entry is required for Forms 1098-T, 1099-A, or 1099-G. For other forms, total the specific boxes the form lists for that type of return. |
| 6 | An X in only one box to show which type of form you are sending, such as 1099-NEC, 1098, or 5498. |
| Signature | Your signature, title, and the date. You declare that you examined the return and accompanying documents and that they are true, correct, and complete. |
Source: IRS, Form 1096 (Rev. 2026). This page explains the form in plain English. It is not tax advice.