How to File a 1096 Transmittal to the IRS
IRS Form 1096 is an annual report you must file to reconcile 1099 and other informational forms you issue during the year, such as 1098. The 1096 form must accompany IRS copies of the 1099 forms you prepare and is due February 28 for most types of 1099 payments you issue. The 1096 form you transmit is read by a magnetic machine, so you may not print Form 1096 from the IRS website because the machine only recognizes magnetic ink. Forms are available for pickup for free or for a fee, depending on the venue, and you can also order the form for free from the IRS.
Other People Are Reading
Instructions
-
-
1
Obtain Form 1096. Office supply stores sell Form 1096, and you may find free copies at local libraries. Forms are also available by mail from the IRS.
-
2
Prepare all 1099 forms you must issue for the year and separate the forms by 1099 type. You may only submit one type of 1099 form per 1096 transmittal form. For example, if you issue 1099-MISC forms and 1099-S forms, you must prepare two 1096 transmittal forms. Do not use Form 1096 to reconcile W-2 wage forms.
-
-
3
Provide your company information in the "Filer" section of Form 1096. Report your company name and address. If you have an Employer Identification Number (EIN), write the number in box 1. If you do not have an EIN because you are an individual issuing the payment for services you receive, write your Social Security Number in box 2.
-
4
Count all the 1099 forms you are attaching to Form 1096. Write the total in box 3 of Form 1096.
-
5
Calculate the total amount of payments you issue on the 1099 forms. Use the gross amount you pay before taxes are deducted. Write the total in box 5 of Form 1096. In many cases, there is no income tax withheld from 1099 forms. However, if you withheld any taxes from 1099 payments, calculate the total and report the amount in box 4 of Form 1096.
-
6
Check the box in section 6 that matches the type of 1099 form you are filing with Form 1096. Sign and date Form 1096.
-
7
Attach copy A of the 1099 forms to Form 1096. Locate your state in the "Where to File" section of the 1096 instructions and send your package to the IRS address assigned to your state.
-
1
