What is Form 1096?

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January 03, 2014

A Form 1096 (Appendix D) is the summary coversheet that must be submitted along with your paper 1099 Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service. This form is not necessary if you transmit electronically.

When completing, the name, address and TIN of the filer on this form must be the same as those entered in the upper left area of the 1099 Forms.

If you have filed 1099’s in the prior years, you may receive a preaddressed Form 1096 from the IRS which will have this information pre-printed. You may use this to submit your 1099’s, although most software used to prepare 1099’s will have this form as an option to prepare and it will automatically complete the information needed. When completing the Form 1096 group the forms by form number and transmit each group with a separate Form 1096. For example, if you must file both Forms 1098 and 1099-A, complete one Form 1096 to transmit your Forms 1098 and another Form 1096 to transmit your Forms 1099-A. Enter the number of forms you are transmitting with each Form 1096. Do not include blank or voided forms or the Form 1096 in your total. Enter the number of correctly completed forms, not the number of pages, being transmitted. If you send one page of three-to-a-page Forms 1098 with a Form 1096 and you have correctly completed two Forms 1098 on that page, enter “2” in box 3 of Form 1096. Box 4 will contain the total federal income tax withheld shown on the forms being transmitted with this Form 1096.

The Form 1096 must be signed and dated by the payer prior to sending to the IRS. A transmitter, service bureau, paying agent or disbursing agent may sign the Form 1096 on behalf of the any person required to file if both of the following conditions apply:

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  • The agent has the authority to sign the form under an agency agreement that is valid under state law and
  • The agent signs the form and adds the caption “For: (Name of payer).

Even though an authorized agent signs on behalf of the payer, this does not relieve the payer of the liability for penalties for not filing a correct, complete and timely Form 1096 and accompanying returns.

Author: Jennifer A. Driskill, CPA, M.B.A., James Dee Johnson & Company, CPAs, P.C.

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