How to Correct a 1096
Employers and trade companies use Form 1096 to report forms 5498, 3922, 3921, 1099, 1098 and W-2G. The 1096 is like a cover sheet -- it is submitted solely to list the variety of forms that will be filed with it. If you forgot to file any of these forms or made a mistake on one of them, you need to file a new 1096. Make the corrections as soon as possible to avoid penalties. If you have more than 249 forms to file, you should file corrections electronically. For fewer, file a paper correction return by mail.
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Things You'll Need
- Corrected or forgotten forms reported or not reported on original Form 1096 (W-2G, 1099s or any other forms reported on a 1096)
- 1096 Form
- Publication 1220
Instructions
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Fill out the 1096 reporting only new information about forgotten returns or corrected returns (See the Resources section). Do not refile any previous forms unless they are a correction. Submit the new 1096 with amounts of the additional and corrected forms. For instance, if you reported federal tax on one W-2 Form as $45 and it was really $47, you will write $2 in the federal tax box, not $47. For a list of all forms that are recorded with a 1096, see Publication 1220. Find a link to the publication in the References section.
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Submit the appropriate forgotten forms (5498, 3922, 3921, 1099, 1098 or W-2G) as originals with the new 1096.
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Enter your personal and business information exactly the same as on the original 1096. Make sure your account number is the same.
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Contact the IRS/ECC-MTB at 800-455-7438 if you mistakenly file duplicate forms that were not corrected or new filings.
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Attach corrected forms (5498, 3922, 3921, 1099, 1098 or W-2G) to the 1096 and submit them to the address listed.
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References
Resources
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