Internal Revenue Service (IRS) · United States (federal)
Form 1096: Annual Summary and Transmittal of U.S. Information Returns
Current revision: 2026 (checked on irs.gov, Oct 28, 2026)
Prepare Form 1096 (2026), the cover sheet for paper 1099s, 1098s and W-2G: box 1–6 help, due dates in 2027, and the IRS address for your state.
Filling needs no account. Downloading, printing or sending the completed form needs a free account — 3 downloads a month, no watermark.
Page reviewed
Form
1096
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1096 is for
Form 1096 is the cover sheet that sends paper Copy A of Forms 1099, 1098, 5498, 3921, 3922 and W-2G to the IRS. You need one Form 1096 for each type of form, and none at all if you e-file. The irs.gov PDF is the 2026 form, for returns filed in early 2027. Like Copy A, the irs.gov printout isn't scannable, so file on the official red form.
Form 1096 deadlines, 2027 filing season
Form 1096 with paper Forms 1099-NEC Source: irs.gov
Form 1096 with paper 1097, 1098, 1099 (other than NEC), 3921, 3922 and W-2G Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
Fill it here
From irs.gov to your filled copy
- 1
Fetched from irs.gov
The agency's own, current PDF — not a retyped copy.
- 2
Opens in the editor
Fillable fields work as they are; on a flat page you type with text boxes.
- 3
Your filled copy
Download, print, sign or send it — the original stays untouched.
Who files it
- Businesses filing paper 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV or other 1099s
- Lenders and schools filing paper Forms 1098, 1098-E or 1098-T
- Filers with fewer than 10 information returns in total who choose paper
- Payers who need a worksheet of totals before filling the official red form
What you need
- All paper Copy A forms of one type that you are sending together
- Your name, address and EIN (or SSN) exactly as on those forms and your 94X returns
- A contact name, phone and email
- The count of forms and the totals from the boxes listed for that form type
Line by line
How to fill out Form 1096
- 1
Filer information
Enter your name, street address, city, state, ZIP and contact details. They must match the payer or filer area on the forms you are sending.
- 2
Box 1 or 2 — Your TIN
Enter your EIN in box 1, or your SSN in box 2 if you are an individual without an EIN. Never both.
- 3
Box 3 — Number of forms
Count the completed forms, not pages. Don't count blank or voided forms or the 1096 itself.
- 4
Box 4 — Federal income tax withheld
Total the federal tax withheld shown on the forms.
- 5
Box 5 — Total amount reported
Total the specific boxes the instructions list for that form type, such as boxes 1, 3, 8, 10, 11 and 13 for 1099-INT. Leave it blank for 1098-T, 1099-A and 1099-G.
- 6
Box 6 — Type of form
Mark one box for the form type you are sending. Use a separate Form 1096 for each type.
- 7
Sign
Sign, date and give your title under penalties of perjury, then mail it flat with the forms.
Common Form 1096 mistakes
- Mailing the 1096 printed from irs.gov, which the IRS can't scan.
- Putting more than one form type under one Form 1096.
- Using a paying agent's name or TIN instead of your own, as shown on your 94X returns.
- Counting pages or voided forms in box 3.
- Filing on paper when you have 10 or more information returns in total.
Where to send it
Mail the official red Form 1096 with the paper Copy A forms, flat and unstapled, to the IRS address for your principal business or residence: Austin, TX; Kansas City, MO; or Ogden, UT. The state-by-state table is on page 1 of https://www.irs.gov/pub/irs-pdf/f1096.pdf. Send it by February 1, 2027 with Forms 1099-NEC, and by March 1, 2027 with most other 1099s and 1098s. If you file 10 or more information returns in total you must e-file, and e-filing through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris) needs no Form 1096.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1096: questions people ask
Do I need Form 1096 if I e-file?
No. Form 1096 only transmits paper forms. Returns e-filed through IRIS don't use it.
Can I mail the 1096 I printed from irs.gov?
No. The form's attention page says the copy printed from the website isn't scannable and a penalty may apply. Order the official form from the IRS.
Which year is this Form 1096 for?
The irs.gov PDF prints 2026. Use it for 2026 information returns filed in early 2027. A 2027 draft is already posted for the following year.
What about the FIRE system mentioned on the PDF?
The attention page on the 2026 Form 1096 still names FIRE. Pub. 1099 (2026) says IRIS is the only e-file system for tax year 2026, and FIRE shuts down at the end of 2026.
Can I send originals and corrections together?
Yes. Originals and corrections of the same form type can go under one Form 1096. See Pub. 1099 for how to mark corrected forms.