2027 Form 1096

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TREASURY/IRS AND OMB USE ONLY DRAFT
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

2027

FILER’S name
Street address

Room or suite no.

City or town
Country

ZIP or foreign postal code

Name of person to contact

Telephone number

Email address

Fax number

1 Employer identification number

2 Social security number

For Official Use Only

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

1099-K
10

1099-LPS
2B

1099-LS
16

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

5498-ESA 5498-QA
72
2A

5498-SA
27

5498-TA
3B

1098-C
78

1098-E
84

1098-F
03

1098-Q
74

1098-T
83

1098-VLI
1B

1099-A
80

1099-B
79

1099-C
85

1099-CAP 1099-DA
73
7A

1099-Q
31

1099-QA
1A

1099-R
98

1099-S
75

1099-SA
94

1099-SB
43

1099-DIV
91

1099-G
86

1099-INT
92

3921
25

3922
26

5498
28

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.

Title

Date

• With Form 1099-LPS, file by February 1.
• 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.

Purpose of form. Use this form to transmit paper Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G to the IRS.

Where To File

If you're required to file a total of 10 or more information returns during
the year, you may need to e-file. You are encouraged to e-file even if
you're filing fewer than 10 returns. The Information Returns Intake System
(IRIS) is a free online portal developed by the IRS for e-filing information
returns listed in box 6. Go to www.irs.gov/IRIS to e-file information returns.

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,
Minnesota, Missouri, Montana,
Nebraska, Nevada, North Dakota,
Oklahoma, Oregon, South Carolina,
South Dakota, Tennessee, Utah,
Washington, Wyoming

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

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.
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.

Send all information returns filed on paper with Form 1096 to the following.

California, Connecticut,
Internal Revenue Service Center
District of Columbia, Louisiana,
1973 North Rulon White Blvd.
Maryland, Michigan, Pennsylvania,
Ogden, UT 84201
Rhode Island, West Virginia, Wisconsin
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.

For more information and the Privacy Act and Paperwork Reduction Act Notice, see
Pub. 1099.

Cat. No. 14400O

Form 1096 (2027) Created 8/24/26

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

State or province

Page 2

Form 1096 (2027)

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 Pub. 1099.
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 the form indicated in box 6.
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 1098-VLI
Form 1099-B
Form 1099-C
Form 1099-CAP
Form 1099-DA
Form 1099-DIV
Form 1099-INT
Form 1099-K
Form 1099-LPS
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
Form 5498-TA

Box 4
Box 1
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
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, 2, and 8
Box 1
Box 6

Online fillable forms. Some forms have been converted to online fillable
PDFs. For more information, see Online fillable forms in Pub. 1099.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

TREASURY/IRS AND OMB USE ONLY DRAFT