Form 1096 Annual Summary and Transmittal of U.S. Information Retur

Attention filers of Form 1096:
This form is provided for informational purposes only. It appears in red, similar to the official
IRS form. The official printed version of this IRS form is scannable, but a copy, printed from
this website, is not. Do not print and file a Form 1096 downloaded from this website; a
penalty may be imposed for filing with the IRS information return forms that can’t be
scanned. See part O in the current General Instructions for Certain Information Returns,
available at www.irs.gov/form1099, for more information about penalties.
To order official IRS information returns, which include a scannable Form 1096 for filing with
the IRS, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and
we’ll mail you the forms you request and their instructions, as well as any publications you
may order.
Information returns may also be filed electronically. To file electronically, you must have
software, or a service provider, that will create the file in the proper format. More information
can be found at:
• IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE), or
• IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.

Do Not Staple

Form

6969

1096

OMB No. 1545-0108

Annual Summary and Transmittal of
U.S. Information Returns

Department of the Treasury
Internal Revenue Service

2018

FILER'S name

Street address (including room or suite number)

City or town, state or province, country, and ZIP or foreign postal code

For Official Use Only

Name of person to contact

Telephone number

Email address

Fax number

1 Employer identification number 2 Social security number

3 Total number of forms

4 Federal income tax withheld 5 Total amount reported with this Form 1096

$
6 Enter an “X” in only one box below to indicate the type of form being filed.
W-2G
32

1097-BTC
50

1098
81

1098-C
78

1098-E
84

1099-LTC
93

1099MISC
95

1099-OID
96

1099PATR
97

1099-Q
31

1099-QA
1A

$

7 Form 1099-MISC with NEC in box 7, check

1098-Q
74

1098-T
83

1099-A
80

1099-B
79

1099-C
85

1099-R
98

1099-S
75

1099-SA
94

1099-SB
43

3921
25

1099-CAP 1099-DIV
73
91

3922
26

5498
28

1099-G
86

.

.

1099-INT
92

5498-ESA 5498-QA
72
2A

.

.
1099-K
10

.

▶

1099-LS
16

5498-SA
27

Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.
Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct,
and complete.

Future developments. For the latest information about developments
related to Form 1096, such as legislation enacted after it was
published, go to www.irs.gov/Form1096.
Reminder. The only acceptable method of electronically filing
information returns listed on this form in box 6 with the IRS is through
the FIRE system. See Pub. 1220.
Purpose of form. Use this form to transmit paper Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G to the IRS.
Caution: If you are required to file 250 or more information returns of
any one type, you must file electronically. If you are required to file
electronically but fail to do so, and you do not have an approved
waiver, you may be subject to a penalty. For more information, see
part F in the 2018 General Instructions for Certain Information Returns.
Forms 1099-QA and 5498-QA can be filed on paper only, regardless
of the number of returns.
Who must file. Any person or entity who files any of the forms shown
in line 6 above must file Form 1096 to transmit those forms to the IRS.
Enter the filer’s name, address (including room, suite, or other unit
number), and taxpayer identification number (TIN) in the spaces
provided on the form. The name, address, and TIN of the filer on this
form must be the same as those you enter in the upper left area of
Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.

Date ▶

When to file. File Form 1096 as follows.
• With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by
February 28, 2019.
Caution: We recommend you file Form 1099-MISC, as a stand-alone
shipment, by January 31, 2019, if you are reporting nonemployee
compensation (NEC) in box 7. Also, check box 7 above.
• With Forms 5498, file by May 31, 2019.

Where To File
Send all information returns filed on paper with Form 1096 to the
following.
If your principal business, office
Use the following
or agency, or legal residence in
three-line address
the case of an individual, is
located in
▲

Instructions

Title ▶

▲

Signature ▶

Alabama, Arizona, Arkansas,
Connecticut, Delaware, Florida, Georgia,
Kentucky, Louisiana, Maine,
Massachusetts, Mississippi, New
Hampshire, New Jersey, New Mexico,
New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, Texas,
Vermont, Virginia, West Virginia

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

For more information and the Privacy Act and Paperwork Reduction Act Notice,
see the 2018 General Instructions for Certain Information Returns.

Cat. No. 14400O

Form 1096 (2018)

Page 2

Form 1096 (2018)
Alaska, California, Colorado, District of
Columbia, Hawaii, Idaho, Illinois, Indiana,
Iowa, Kansas, Maryland, 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

If your legal residence or principal place of business is outside the
United States, file with the Department of the Treasury, Internal
Revenue Service Center, Austin, TX 73301.
Transmitting to the IRS. 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. You need not submit original and corrected returns
separately. Do not send a form (1099, 5498, etc.) containing summary
(subtotal) information with Form 1096. Summary information for the
group of forms being sent is entered only in boxes 3, 4, and 5 of Form
1096. We recommend you file Forms 1099-MISC reporting NEC
separately from 1099-MISC forms not reporting NEC.
Box 1 or 2. Enter your TIN in either box 1 or 2, not both. Individuals
not in a trade or business must enter their social security number
(SSN) in box 2. Sole proprietors and all others must enter their
employer identification number (EIN) in box 1. However, sole
proprietors who do not have an EIN must enter their SSN in box 2.
Use the same EIN or SSN on Form 1096 that you use on Form 1097,
1098, 1099, 3921, 3922, 5498, or W-2G.
Box 3. Enter the number of forms you are transmitting with this 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. For example, if you send one page of
three-to-a-page Forms 1098-E with a Form 1096 and you have
correctly completed two Forms 1098-E on that page, enter “2” in box
3 of Form 1096.
Box 4. Enter the total federal income tax withheld shown on the forms
being transmitted with this Form 1096.
Box 5. No entry is required if you are filing Form 1098-T, 1099-A, or
1099-G. For all other forms in the listing that follows, enter the total of
the amounts from the specific boxes identified for each form.

Form W-2G
Form 1097-BTC
Form 1098
Form 1098-C
Form 1098-E
Form 1098-Q
Form 1099-B
Form 1099-C
Form 1099-CAP
Form 1099-DIV
Form 1099-INT
Form 1099-K
Form 1099-LS
Form 1099-LTC
Form 1099-MISC
Form 1099-OID
Form 1099-PATR
Form 1099-Q
Form 1099-QA
Form 1099-R
Form 1099-S
Form 1099-SA
Form 1099-SB
Form 3921
Form 3922
Form 5498
Form 5498-ESA
Form 5498-QA
Form 5498-SA

Box 1
Box 1
Boxes 1 and 6
Box 4c
Box 1
Box 4
Boxes 1d and 13
Box 2
Box 2
Boxes 1a, 2a, 3, 9, 10, and 11
Boxes 1, 3, 8, 10, 11, and 13
Box 1a
Box 1
Boxes 1 and 2
Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14
Boxes 1, 2, 5, 6, and 8
Boxes 1, 2, 3, and 6
Box 1
Box 1
Box 1
Box 2
Box 1
Boxes 1 and 2
Boxes 3 and 4
Boxes 3, 4, and 5
Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a,
and 14a
Boxes 1 and 2
Boxes 1 and 2
Box 1

Corrected returns. For information about filing corrections, see the
2018 General Instructions for Certain Information Returns. Originals
and corrections of the same type of return can be submitted using
one Form 1096.