Form 1096 - Annual Summary and Transmittal of U.S. Information Returns

Forms and Documents

Document Name	Status
Form 1096 Return of information as to payments of $600 or more Form and Instruction	Modified
1545-0108 Supporting Statement.docx Supporting Statement A	2025-02-19

IC Document Collections

IC ID	Document Title	Status
16918	Return of information as to payments of $600 or more Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0108	ICR Reference No: 202410-1545-010
Status: Received in OIRA	Previous ICR Reference No: 202108-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1096 - Annual Summary and Transmittal of U.S. Information Returns
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2025
Responses	2,124,667	5,640,300
Time Burden (Hours)	403,687	1,297,269
Cost Burden (Dollars)	0	0

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Abstract: Sections 408(i), 6041 through 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, and 6050P of the Internal Revenue Code (IRC), provide for the filing of information returns to report the payment of certain types of income, mortgage interest, and IRA contributions. Form 1096 is used by information return filers to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service (IRS).

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Authorizing Statute(s): US Code: 26 USC 6045 Name of Law: Returns of brokers
   US Code: 26 USC 408 Name of Law: Individual retirement accounts
   US Code: 26 USC 6047 Name of Law: Information relating to certain trusts and annuity plans
   US Code: 26 USC 6049 Name of Law: Returns regarding payments of interest
   US Code: 26 USC 6050 Name of Law: Information Concerning Transactions With Other Persons
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6041 Name of Law: Information at source
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 66505	08/15/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 10996	02/28/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Return of information as to payments of $600 or more	1096	Annual Summary and Transmittal of U.S. Information Returns

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,124,667	5,640,300	0	0	-3,515,633	0
Annual Time Burden (Hours)	403,687	1,297,269	0	-84,986	-808,596	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Forms

Short Statement: Changes to update box numbers for Forms 1099-MISC and 1099-NEC along with updated filing projections will result in a decrease in the estimated annual burden. Changes made to the form will result in a burden decrease of 84,986 hours. Updated estimates based on 2023 Pub 6961 will result in burden decrease of 808,596 hours.

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Annual Cost to Federal Government: $166,518

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/28/2025

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