Form 1096 Definition

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a transmittal form the IRS requires when submitting Forms 1099-NEC or other information returns.

Form 1096 Extended Definition
Form 1096 summarizes the information returns you file with the IRS. Use the form to report information such as:

  • Your name, address, phone number, email address, EIN, and SSN
  • The number of information returns you’re sending Form 1096 with
  • Federal income tax withheld
  • The type of information return the 1096 is summarizing

You must submit a separate 1096 per information return type you file. For example, you need to file 15 Forms 1099-NEC and five Forms 1099-MISC. You need to prepare two separate Forms 1096 to accompany each 1099 group.

You can file the form electronically or by paper. If you are required to file 250 or more information returns of any one type, you must file electronically.

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Form 1096: What it Is, Filing Instructions, and More
About Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Last Updated By

Rachel Blakely-Gray | Feb 14, 2023

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