Information Collection

Return of information as to payments of $600 or more

IC 16918 under ICR 202410-1545-010 · OMB 1545-0108.

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form 1096 Return of information as to payments of $600 or more	Form and Instruction
1096 Annual Summary and Transmittal of U.S. Information Retur f1096--2025-00-00_draft.pdf	Form and Instruction
2024 General Instructions for Certain Information Returns.pdf 2024 General Instr - PRA section	IC Document
2024-1096-Burden-2024-08-12 12-12-37.pdf 2024 Burden Estimates	IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:

Return of information as to payments of $600 or more

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6041-1

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form and Instruction	1096	Annual Summary and Transmittal of U.S. Information Returns	f1096--2025-00-00_draft.pdf		Yes	No	Paper Only

Federal Enterprise Architecture Business Reference Module

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 22.061 - Information Return Master File, IRS 24.030 - Customer Account Data Engine Individual Master File, IRS 24.046 - Customer Account Data Engine Business Master File, and IRS 34.037 - Audit Tr

FR Citation: 80 FR 54064

Number of Respondents: 2,124,667

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Requested	Program Change Due to Agency Discretion	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	2,124,667	0	-3,515,633	5,640,300
Annual IC Time Burden (Hours)	403,687	-84,986	-808,596	1,297,269
Annual IC Cost Burden (Dollars)	0	0	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
2024 General Instr - PRA section	2024 General Instructions for Certain Information Returns.pdf	10/16/2024
2024 Burden Estimates	2024-1096-Burden-2024-08-12 12-12-37.pdf	10/16/2024

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.