Tax form guide · US · 2026
How to fill out Form 1096
The Annual Summary and Transmittal of U.S. Information Returns: the one-page cover sheet that goes on top of paper 1099s. Who still needs it, what each box asks for, and when it is due.
Tax forms › Form 1096 · Last reviewed October 25, 2026 · General information, not tax advice
Form 1096 at a glance
| What it is | The transmittal for paper Forms 1099, 1098, 5498, 3921, 3922 and W-2G sent to the IRS |
|---|---|
| Who uses it | Only paper filers. E-filing through IRIS needs no Form 1096 |
| Paper allowed when | You file fewer than 10 information returns in total for the year, all types together, W-2s included |
| Due with 2026 1099-NEC | Mon, Feb 1, 2027 |
| Due with 2026 1099-MISC, 1099-INT and most others | Mon, Mar 1, 2027 (Feb 28 is a Sunday) |
What Form 1096 is
Form 1096 is a summary page. It tells the IRS who is sending the paper forms underneath it, how many there are, and the total amount reported on them. It is not a return of its own and carries no tax.
You need one Form 1096 for each type of form you send. Five 1099-NECs and two 1099-MISCs go in two groups, each with its own 1096. Corrections can travel with originals of the same type under one 1096.
Since the IRS e-file threshold dropped to 10 returns in total, most businesses with staff or several contractors must e-file, and e-filers never use Form 1096. It now matters mainly to the smallest payers.
Who has to file
- Any business filing paper Copy A of Forms 1099, 1098, 5498, 3921, 3922 or W-2G with the IRS.
- You may file on paper only if you file fewer than 10 information returns in total for the year. W-2s count toward the 10, so a business with 6 W-2s and 4 1099-NECs must e-file everything.
- Not for W-2s: paper W-2s go to the SSA with Form W-3 instead.
Due dates
| What | Due |
|---|---|
| With paper 2026 Forms 1099-NEC | Mon, Feb 1, 2027 (Jan 31 is a Sunday) |
| With paper 2026 Forms 1099-MISC, 1099-INT, 1099-DIV and most other 1099s | Mon, Mar 1, 2027 (Feb 28 is a Sunday) |
The form's own rule is January 31 with Forms 1099-NEC and February 28 with most others, moved to the next business day when that date is a weekend or legal holiday. Electronic 1099s other than the 1099-NEC are due March 31, 2027, with no 1096.
Penalties for filing late or wrong
- A late Form 1096 means the paper returns under it are late. Information return penalties are per return: for returns due in 2027, $60 each if filed within 30 days, $130 if filed by August 1, and $340 after that or not at all.
- Small businesses (average annual gross receipts of $5 million or less) have lower yearly caps. Intentional disregard is at least $690 per return, with no cap.
- Filing on paper when you had to e-file is a penalty of its own, for each return beyond the first 10.
Form 1096 box by box
| Box | What goes there | Where it comes from |
|---|---|---|
| Filer | Your name, street address, city, state and ZIP, exactly as on the 1099s underneath | Company settings; it must match the name and EIN on your 941s |
| Contact | Name, phone, email and fax of the person the IRS can call | Whoever prepared the forms |
| 1 | Your employer identification number (EIN) | Use box 1 if you have an EIN; sole proprietors with one use it here |
| 2 | Your Social Security number, only if you have no EIN | Leave blank when box 1 is filled |
| 3 | Total number of forms you are sending with this 1096 | Count completed forms, not pages; leave out blank and voided forms |
| 4 | Total federal income tax withheld on those forms | Backup withholding you took, box 4 of each 1099-NEC or 1099-MISC |
| 5 | Total amount reported | For 1099-NEC: boxes 1 and 3. For 1099-MISC: boxes 1, 2, 3, 5, 6, 8, 9, 10 and 11. For 1099-INT: boxes 1, 3, 8, 10, 11 and 13 |
| 6 | An X in one box only, for the type of form attached | One 1096 per form type |
| Signature | Signature, title and date | Signed under penalties of perjury |
The 2026 Form 1096 lists which boxes count toward box 5 for every form type. Send the forms flat, not folded or stapled, to the IRS address for your state printed on the form.
Common mistakes
- Using Form 1096 for e-filed returns. It is for paper only.
- Filing on paper with 10 or more information returns in total. The count includes W-2s.
- Putting two form types under one 1096.
- Printing the 1096 from IRS.gov. The downloadable copy is not scannable; order official red-ink forms from the IRS or use an approved substitute.
- A name or EIN that does not match your 94X returns.
- Counting pages instead of forms in box 3.
How to file Form 1096
- Check whether you may file on paper. Add up every information return you will file for 2026, W-2s included. At 10 or more, e-file through IRIS or a filing service and skip Form 1096.
- Order the official forms. Order red-ink Copy A of the 1099s and Form 1096 from the IRS well before January; printed copies from the website are not accepted.
- Group the forms by type. Sort the completed Copy A forms by form number. Each group gets its own 1096.
- Fill in boxes 1 to 6. Enter your EIN, the number of forms, the federal tax withheld and the total amount from the boxes the instructions list for that form type, then tick the form type.
- Sign and mail. Sign it, put it on top of its group and mail it flat to the IRS address for your state by the due date.
How AcboBooks fills it in
AcboBooks 0.2.1 does not print Form 1096. The 1099-NEC Wizard gives you the two numbers it asks for.
- Box 3: the vendors tagged File, at or over the threshold you chose ($2,000 by default for 2026).
- Box 5 for 1099-NEC: the wizard's reportable total, which adds up those vendors' payments by bill payment and cheque.
- Box 4: AcboBooks prints box 4 as $0.00, so enter any backup withholding yourself.
What it leaves to you
- AcboBooks does not e-file or print the official red-ink Copy A. It prints plain-paper 1099-NEC statements for your contractors.
Described as of AcboBooks 0.2.1. See the 1099 wizard
Questions
Do I need Form 1096 if I e-file my 1099s?
No. Form 1096 is only for paper returns. IRIS and other e-file systems build the totals themselves.
When is Form 1096 due for 2026 1099-NECs?
With the paper 1099-NECs, by Monday, February 1, 2027. With paper 1099-MISC and 1099-INT forms, by Monday, March 1, 2027.
Can I file 1099s on paper in 2027?
Only if you file fewer than 10 information returns in total for 2026, counting W-2s, 1099s and other information returns together. Otherwise you must e-file.
Can I print Form 1096 from the IRS website?
You can print it to read, but the copy you mail must be the official scannable form ordered from the IRS or an approved substitute.
Do I need a separate 1096 for each type of 1099?
Yes. One Form 1096 for each form type, each with its own count and total.
Sources
- IRS: About Form 1096 (2026)
- IRS Form 1096 (2026) and its instructions (PDF)
- IRS General Instructions for Certain Information Returns
- IRS: E-file information returns with IRIS
- IRS: Information return penalties
- IRS Rev. Proc. 2025-32, sections 3.57 and 3.58: information return penalties for returns due in 2027
Checked against these sources on . Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.
Related
- How to fill out Form 1099-NEC
- How to fill out Form 1099-MISC
- How to fill out Form 1099-INT
- Information return late-filing penalty calculator (W-2 and 1099)
- 1099-NEC vs 1099-MISC and the $2,000 threshold
- 1099 vendors: from the W-9 to filing
- Year-end hub: every US and Canadian year-end form, deadline and checklist
- 1099 and T4 software
- All tax form guides
General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the IRS and SSA or a tax professional before you file.
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