IRS Form 1096: Instructions, Due Dates & Where to Mail (2026-27)

What Form 1096 Is and Who Needs to File It

Form 1096 is officially titled the Annual Summary and Transmittal of U.S. Information Returns. It acts as a summary cover sheet when you mail physical paper Copies A of information returns to the Internal Revenue Service. You never send Form 1096 to your contractors, vendors, or state tax departments, and you never use it when filing electronically.

You must file a separate Form 1096 for each type of paper information return you send. Group your forms by form number and place one Form 1096 on top of each group. For example, if you mail three paper Forms 1099-NEC and two paper Forms 1099-MISC, you must prepare two separate Forms 1096, one for the 1099-NEC batch and another for the 1099-MISC batch.

Form 1096 covers seven families of IRS information returns, totaling 38 specific checkboxes in Box 6 of the 2026 form: Forms W-2G, 1097 (1097-BTC), 1098 (1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 1098-VLI), 1099 (including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-DA, 1099-LPS, and others), 3921, 3922, and 5498 (5498, 5498-ESA, 5498-QA, 5498-SA, 5498-TA). Do not use Form 1096 to transmit employee Forms W-2. Paper Forms W-2 are summarized on Form W-3 and sent to the Social Security Administration.

• Paper filings under 10 total returns: File Form 1096 with the IRS along with Copy A of each return.
• Electronic filings (IRIS or FIRE): Do not file Form 1096. The electronic system summarizes your submission automatically.
• 10 or more total information returns: You are required by Treasury Decision 9972 to e-file, which eliminates Form 1096 unless you have an approved IRS hardship waiver on Form 8508.

• IRS: About Form 1096, Annual Summary and Transmittal of U.S. Information Returns
• IRS: General Instructions for Certain Information Returns (2025)

The 10-Return E-File Mandate and Red-Ink Scannable Form Rule

Before ordering or filling out Form 1096, check two IRS paper-filing rules. First, if you are required to file 10 or more information returns during the year, you must file them electronically. Under the General Instructions for Certain Information Returns, this 10-return threshold is calculated by adding together almost all information returns you file for the year, including Forms W-2, 1099-NEC, 1099-MISC, and 1098. If you have 6 Forms W-2 for employees and 4 Forms 1099-NEC for contractors, your combined total is 10 returns. You must e-file the 1099-NECs and cannot mail them with Form 1096.

Per Public Law 119-21 and the December 2026 Instructions for Forms 1099-MISC and 1099-NEC, the minimum reporting threshold for nonemployee compensation (Form 1099-NEC) and most miscellaneous payments like rent (Form 1099-MISC) increases from $600 to $2,000 for tax years beginning after 2025. Fewer reportable contractor payments may keep your total return count below 10.

Second, you cannot print the Form 1096 PDF from the IRS website and mail it in. The IRS processes paper Copy A returns and Form 1096 using optical character recognition (OCR) scanners that rely on special red dropout ink. A photocopy or a standard printout from IRS.gov is not scannable and can trigger a penalty of up to $340 per return for filing forms that cannot be scanned.

To file on paper, purchase IRS-approved substitute forms that meet Publication 1179 specifications, or order official scannable forms directly from the IRS at IRS.gov/OrderForms (or IRS.gov/EmployerForms). The IRS mails official forms at no cost, generally within 10 business days, with an order limit of 10 for most information returns.

There is one narrow exception for low-volume filers of 13 rarely used forms: Forms 1097-BTC, 1098-C, 1098-MA, 1098-Q, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA. For these specific forms only, you may fill out and print a black-and-white Copy A from IRS.gov, though you still must transmit them using an official scannable Form 1096.

• IRS: General Instructions for Certain Information Returns (2025)
• IRS: Attention filers of Form 1096:

Form 1096 Due Dates

Your Form 1096 deadline matches the paper filing deadline of the specific information return you are transmitting. You always file Form 1096 in the calendar year following the year for which the information is reported.

If any statutory due date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is required to be filed, the deadline moves to the next business day. Leap years do not change the February 28 due date to February 29. For the 2025 tax year (filed in early 2026), standard deadlines fall on weekends, shifting the actual 2026 filing dates to the following Monday.

• IRS: Attention filers of Form 1096:
• IRS: General Instructions for Certain Information Returns (2025)

Box-by-Box Instructions: What Records and Numbers You Need

Per the IRS Paperwork Reduction Act estimate (as of October 2024), completing Form 1096 takes an average of 11 minutes once your underlying forms are prepared. Before typing onto the scannable sheet, gather your Employer Identification Number (EIN) or Social Security Number (SSN), your completed Copy A returns grouped by form type, and the sum of the reportable payment boxes across each batch.

Type your entries using black ink in 12-point Courier font so IRS optical scanners can read the document cleanly. If you must write by hand, use legible block print in black ink, never script or cursive.

• Filer's Name, Address, and Contact Information: Enter your business name and complete street address (including room or suite number). Your filer name and TIN on Form 1096 must match the name and TIN used on your 94X series tax returns (such as Form 941 or Form 945) and the upper-left payer box of every attached information return. Do not enter the name or TIN of your paying agent or service bureau. Enter the name of a person to contact, telephone number, email address, and fax number.
• Box 1 or Box 2 (Taxpayer Identification Number): Fill in either Box 1 or Box 2, never both. Enter your 9-digit EIN (XX-XXXXXXX) in Box 1 if you are a business entity or a sole proprietor who has an EIN. Enter your 9-digit SSN (XXX-XX-XXXX) in Box 2 only if you are an individual not in a trade or business or a sole proprietor who is not required to have an EIN.
• Box 3 (Total Number of Forms): Enter the exact count of correctly completed individual forms you are transmitting with this Form 1096. Do not count the number of physical pages, blank or voided forms on multi-form sheets, or Form 1096 itself. For example, if you mail two 3-to-a-page sheets of Form 1099-NEC with 5 completed forms and 1 blank form, enter 5 in Box 3.
• Box 4 (Federal Income Tax Withheld): Enter the total federal income tax withheld (such as 24% backup withholding) shown across all the forms attached to this Form 1096. If no tax was withheld, leave the box blank rather than writing 0 or None.
• Box 5 (Total Amount Reported with This Form 1096): Enter the sum of the specific payment boxes listed in the Form 1096 instructions for the form type you are filing. Always include the decimal point and cents (for example, 14500.00), and do not type a dollar sign or commas. If you are filing Form 1098-T, 1099-A, or 1099-G, leave Box 5 blank.
• Box 6 (Type of Form Being Filed): Mark an X in only one box to show which form type accompanies this Form 1096.
• Signature, Title, and Date: Sign, enter your title (such as Owner, President, or Partner), and date the declaration at the bottom of the form.

• IRS: General Instructions for Certain Information Returns (2025)
• IRS: Attention filers of Form 1096:

Where to Mail Form 1096 and How to Package Your Return

Because IRS machines feed and scan full 8½ x 11 inch sheets, never cut or separate Copy A forms that are printed two or three to a page (except Form W-2G, which may be separated). Even if one or two forms on a sheet are blank or marked VOID, send the entire uncut page.

Do not use staples, paper clips, or tape on any forms, and never fold the sheets. Place Form 1096 on top of its matching Copy A batch inside a flat mailer and send it by U.S. Postal Service First-Class Mail. Keep copies of your filed returns (or the ability to reconstruct the data) for at least 3 years from the due date, or 4 years for Form 1099-C or if backup withholding was imposed.

Mail your flat envelope to one of the three IRS Submission Processing Centers below, based on where your principal business, office, agency, or individual legal residence is located. Because IRS-designated private delivery services (PDSs) cannot deliver to P.O. boxes, look up the corresponding physical street address at IRS.gov/PDSstreetAddresses if using a PDS.

• IRS: General Instructions for Certain Information Returns (2025)
• IRS: Attention filers of Form 1096:

Worked Example: Preparing Form 1096 for Two Batch Types

Suppose you own a small landscaping LLC in Ohio (EIN 12-3456789) and need to file on paper. During the year, you paid four independent contractors $2,500, $3,200, $4,100, and $1,800 (with $432 in backup withholding taken from the fourth contractor who failed to provide a TIN). You also paid your commercial landlord $12,000 in office rent and have two W-2 employees.

First, check the 10-return e-file threshold: 2 Forms W-2 + 4 Forms 1099-NEC + 1 Form 1099-MISC = 7 total returns. Because 7 is under 10, you may file on paper. Your 2 Forms W-2 go to the Social Security Administration with Form W-3. For the IRS, you need two separate official scannable Forms 1096: Batch 1 for Form 1099-NEC and Batch 2 for Form 1099-MISC.

For Batch 1 (Form 1099-NEC, due January 31): Enter your LLC's name, Ohio address, contact details, and 12-3456789 in Box 1 (leave Box 2 blank). Enter 4 in Box 3 for the 4 completed contractor forms, 432.00 in Box 4 for backup withholding, and 11600.00 in Box 5 ($2,500 + $3,200 + $4,100 + $1,800). Mark an X in the 1099-NEC box (code 71) in Box 6.

For Batch 2 (Form 1099-MISC, due February 28): Complete a second Form 1096 with your LLC's details and EIN in Box 1. Enter 1 in Box 3, leave Box 4 blank, enter 12000.00 in Box 5, and mark an X in the 1099-MISC box (code 95) in Box 6. Mail both flat packets to the Austin, TX Submission Processing Center.

• IRS: General Instructions for Certain Information Returns (2025)
• IRS: Attention filers of Form 1096:

Common Errors Checklist and How to Correct Paper Returns

The IRS highlights several frequent errors in Parts G and H of the General Instructions for Certain Information Returns. Verify these items before sealing your flat mailer:

• Confirm you did not bundle two different return types under a single Form 1096.
• Check that your filer name, address, and TIN match the top-left payer box on every attached return and your Form 941 or 945.
• Verify every dollar amount in Boxes 4 and 5 includes a decimal point and cents (1230.00, never 1230), with no dollar signs or commas, and leave inapplicable money boxes blank.
• Ensure all multi-form Copy A sheets are uncut 8½ x 11 inch pages with no staples, tears, or folds.
• How to correct a filed return (Error Type 1, One-Step): For an incorrect dollar amount, code, or checkbox where the payee name and TIN were right, prepare a new Copy A return, mark an X in the CORRECTED checkbox (never check VOID, which causes the scanner to ignore the form), and enter the corrected figures. Transmit it with a new scannable Form 1096 summarizing the corrected form(s). For the same type of return, you may use one Form 1096 to submit both original and corrected paper returns together.
• How to correct a filed return (Error Type 2, Two-Step): For a missing or incorrect payee TIN, wrong payee name, or wrong return type, first prepare a Copy A return with an X in the CORRECTED box, repeating the original payer and recipient info but entering 0 for all money amounts. Second, prepare another Copy A return as a new original (do not check CORRECTED) with the right details. Transmit both with a new Form 1096 and write Filed To Correct TIN, Filed To Correct Name, or Filed To Correct Return in the bottom margin.

• IRS: General Instructions for Certain Information Returns (2025)
• IRS: Attention filers of Form 1096:

Penalties for Late or Non-Scannable Filings

Under Internal Revenue Code Section 6721, the IRS assesses tiered penalties per underlying information return if you file late, omit required information, report an incorrect TIN, file on paper when required to e-file (more than 10 total returns), or mail non-scannable PDF printouts.

Because penalties apply to each Copy A return in your batch rather than once on the Form 1096 cover sheet, a formatting mistake affects your entire mailing. Under the de minimis safe harbor, if a dollar error is no more than $100 (and no more than $25 for tax withheld), no correction is required unless the recipient requests a corrected statement.

Aldro is the cheapest way to get your business taxes done: $399 flat, with bookkeeping at $20 a month. The flat price covers everything tax for the year, and 1099-NEC, T4/T4A and T5018 slips are included.

• IRS: General Instructions for Certain Information Returns (2025)
• IRS: Am I required to file a Form 1099 or other information return?