1096 Form for 1099s
Contents
After filing Forms 1099 and similar information returns, you must file them with the Internal Revenue Service. The most common application of this is when you file Forms 1099-MISC and 1099-NEC. These tax forms report income paid to a freelancer or an independent contractor. You can also use the 1099-MISC to report other types of income paid. Now that you’re here, you’ve already done that. If not, read more on Forms 1099 here.
Why you need to file Form 1096
The Internal Revenue Service requires payers of certain transactions to report them using the appropriate tax forms. Since the Internal Revenue Service needs to know how much you paid so that they know how much the payee earned, you’ll need to file Form 1096 with the 1099s and other information returns you filed.
However, if you e-filed the tax forms that apply to this, you don’t need to file Form 1096.
The reason why you’re filing Form 1096 is because of the number of tax forms you file. You can file as many as hundreds of 1099s. However, if there are more than 250 Forms 1099 filed, you must e-file the ones exceeding the number. In that case, it’s best to get yourself familiar with e-filing. If you were to file each and every one of them with the IRS, it would mean lots of work for both you and the IRS. Instead, file Form 1096 with all types of forms it is filed with.
If you filed the following tax forms on paper, file Form 1096 for each variant of them.
- Forms 1097
- Forms 1098
- Forms 1099
- Forms 3921
- Forms 3922
- Forms 5498
- Form W-2G
Again, if you filed the above tax forms electronically, you do not need to submit Form 1096. This only applies to taxpayers that filed the above tax forms on paper, not those that e-filed.
Online filing Form 1096
The Internal Revenue Service requires the scannable version of Form 1096. Since the one provided on the IRS website isn’t scannable, you can’t use it. Additionally, there are penalties for taxpayers that use the PDF on the Internal Revenue Service website.
That said, unlike most other tax forms featured on our website, you can’t fill it out online and print out paper copy. That would go against the IRS guidelines.
What you can do is order the tax forms online and file them accordingly. The IRS doesn’t take much to send tax forms by mail. You can expect to have them in less than a week. Learn more about how to order tax forms from the IRS.
Where to mail Form 1096
The same as most other tax forms, where you’re going to mail Form 1096 depends on your resident state or principal place of business. Mail Form 1096 according to the addresses below through USPS. Do not use UPS, FedEx, DHL, or any other private delivery service as they cannot delivery to PO boxes.
| State of Residence/Principal Place of Business | Mail To: |
|---|---|
| California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia | Internal Revenue Service Austin Submission Processing Center P.O. Box 149213 Austin, TX 78714 |
| 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 | Department of the Treasury Internal Revenue Service Center P.O. Box 219256 Kansas City, MO 64121-9256 |
| Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia | Department of the Treasury Internal Revenue Service Center Ogden, UT 84201 |
What is the difference between Form 1096 and 1099?
Form 1099 is the information return filed with the recipient (the payee), state tax department, and for your own records. Form 1096 is filed with the IRS to submit all the 1099s you filed. For example, you file ten copies of Form 1099-NEC with different recipients. You will need to file a single Form 1096 for the 1099-NECs with the IRS. If there are other variants of Form 1099 that you filed, you’ll also file them with a single 1096 as well.
How to make changes to a previously filed Form 1099?
On Form 1099, check the “CORRECTED” box and submit both copies of Form 1099 with the same 1096. You don’t need to send different copies of Form 1096 for the incorrect and correct Form 1099.
Do I need to file Form 1096 with 1040?
Form 1096 has nothing to do with your federal income tax return as a tax form on its own. Sure, you might use the information provided on 1096 on your 1040. However, you don’t need to attach 1096 or any other information returns you filed with it to your tax return.
