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

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

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

2025

FILER’S name

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 15, 2024
DO NOT FILE
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

1099-LS
16

1097-BTC
50

1098
81

1098-C
78

1098-E
84

1098-F
03

1099-LTC 1099-MISC 1099-NEC 1099-OID 1099-PATR
93
95
71
96
97

1098-Q
74

1098-T
83

1099-A
80

1099-B
79

1099-C
85

1099-Q
31

1099-QA
1A

1099-R
98

1099-S
75

1099-SA
94

1099-CAP 1099-DA
73
7A

1099-SB
43

3921
25

1099-DIV
91

1099-G
86

3922
26

5498
28

1099-INT
92

1099-K
10

5498-ESA 5498-QA
72
2A

5498-SA
27

Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.
Send this form, with the copies of the form checked in box 6, to the IRS in a flat mailer (not folded).

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.

Signature

Instructions
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.
Caution: You may be required to electronically file (e-file) information
returns as the e-file threshold is 10 (calculated by aggregating all
information returns), effective for information returns required to be filed on
or after January 1, 2024. Go to www.irs.gov/inforeturn for e-file options.
Also, see part F in the current General Instructions for Certain Information
Returns.
Purpose of form. Use this form to transmit paper Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G to the IRS.
Caution: Form 5498-QA can only be filed on paper, regardless of the
number of returns.
Who must file. Any person or entity who files any form checked in box 6
above must file Form 1096 to transmit those forms to the IRS.
Caution: Your name and taxpayer identification number (TIN) (employer
identification number (EIN) or social security number (SSN)) must match
the name and TIN used on your 94X series tax return(s) or you may be
subject to information return penalties. Do not use the name and/or TIN of
your paying agent or service bureau.
Enter the filer’s name, address (including room, suite, or other unit
number), and 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 Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.

Title

Date

When to file. If any date shown falls on a Saturday, Sunday, or legal
holiday in the District of Columbia or where the return is to be filed,
the due date is the next business day. File Form 1096 in the calendar
year following the year for which the information is being reported, as
follows.
• With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by February 28.*
• With Forms 1099-NEC, file by January 31.
• With Forms 5498, file by May 31.
* Leap years do not impact the due date. See Announcement 91-179,
1991-49 I.R.B. 78, for more information.

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

Use the following
address:

Alabama, Arizona, Arkansas, Delaware,
Florida, Georgia, Kentucky, Maine,
Massachusetts, Mississippi, New
Hampshire, New Jersey, New Mexico,
New York, North Carolina, Ohio, Texas,
Vermont, Virginia

Internal Revenue Service
P.O. Box 149213
Austin, TX 78714-9213

Alaska, Colorado, Hawaii, Idaho,
Illinois, Indiana, Iowa, Kansas,
Michigan, Minnesota, Missouri,
Montana, Nebraska, Nevada, North
Dakota, Oklahoma, Oregon, South
Carolina, South Dakota, Tennessee,
Utah, Washington, Wisconsin, Wyoming

Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

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

Cat. No. 14400O

Form 1096 (2025)

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 15, 2024
DO NOT FILE

Form 1096 (2025)

California, Connecticut,
District of Columbia, Louisiana,
Maryland, Pennsylvania,
Rhode Island, West Virginia

Internal Revenue Service Center
1973 North Rulon White Blvd.
Ogden, UT 84201

If your legal residence or principal place of business is outside the United
States, file with the Internal Revenue Service, P.O. Box 149213, Austin, TX
78714-9213.

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. 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.
Corrected returns. Originals and corrections of the same type of return can
be submitted using one Form 1096. For information about filing corrections,
see the current General Instructions for Certain Information Returns.
Box 1 or 2. Enter your TIN in either box 1 or 2, not both. Sole proprietors and
all others must enter their EIN in box 1. Individuals not in a trade or business
must enter their SSN in box 2. 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-F

Box 1
Box 1
Boxes 1 and 6
Box 4c
Box 1
Box 1

Form 1098-Q
Form 1099-B
Form 1099-C
Form 1099-CAP
Form 1099-DA
Form 1099-DIV
Form 1099-INT
Form 1099-K
Form 1099-LS
Form 1099-LTC
Form 1099-MISC
Form 1099-NEC
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

Page 2

Box 4
Boxes 1d and 13
Box 2
Box 2
Box 1f
Boxes 1a, 2a, 3, 9, 10, and 12
Boxes 1, 3, 8, 10, 11, and 13
Box 1a
Box 1
Boxes 1 and 2
Boxes 1, 2, 3, 5, 6, 8, 9, 10, and 11
Boxes 1 and 3
Boxes 1, 2, 5, 6, and 8
Boxes 1, 2, 3, and 5
Box 1
Box 1
Box 1
Box 2a
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

Online fillable forms. Forms 1097-BTC, 1098-C, 1098-MA, 1098-Q, 1099CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, and 5498SA have been converted to online fillable PDFs. For more information, see
Online fillable forms in the current General Instructions for Certain
Information Returns.