Form 1096: The Cover Form for Paper Information Returns
Published November 7, 2026
Form 1096 is the cover form for paper information returns. Its full name is Annual Summary and Transmittal of U.S. Information Returns. It lists the forms you send to the IRS and gives totals for them. This post is general information for payers who file paper forms. It is not advice about a specific filing.
When you need Form 1096
Send Copy A of every paper Form 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS with a Form 1096. The 2025 General Instructions for Certain Information Returns say that Form 1096 must accompany all paper submissions.
Group the forms by form number. Send each group with its own Form 1096. For example, if you file Forms 1098, 1099-A, and 1099-MISC, you complete one Form 1096 for the 1098s, another for the 1099-As, and a third for the 1099-MISCs.
Originals and corrections of the same type of return can go on one Form 1096.
The boxes on Form 1096
- Box 1 or box 2, your taxpayer number. Enter your number in one box, not both. Sole proprietors and other filers enter their employer identification number (EIN) in box 1. Individuals who are not in a trade or business enter their Social Security number (SSN) in box 2. A sole proprietor without an EIN also uses box 2. Use the same number you put on the forms.
- Box 3, number of forms. Enter the number of correctly completed forms you are sending. The count is of forms, not pages.
- Box 4, federal income tax withheld. Enter the total shown on the forms you are sending.
- Box 5, total amount reported. Enter the total of the amounts in the boxes the form lists for each type of return. No entry is needed for Forms 1098-T, 1099-A, or 1099-G.
- Box 6, type of form. Mark an X in only one box to show the type of form you are filing.
Do not print Form 1096 from a website
The IRS Form 1096 page says its downloaded copy is for information only. A copy printed from the website cannot be scanned, and the IRS does not accept it. A penalty may apply to filing forms that cannot be scanned. Order official forms from the IRS instead.
Due dates for 2025 forms
For paper filings, the 2025 General Instructions list March 2, 2026, for Forms 1097, 1098, 1099, 3921, 3922, and W-2G. If you file electronically, the date is March 31, 2026. Forms 5498, 5498-ESA, 5498-QA, and 5498-SA are due June 1, 2026. The Form 5498 post covers that form in more detail.
Form 1096 also includes an e-file warning. If you must file 10 or more information returns during the year, you may be required to e-file. The IRS e-file page explains the options.
Mailing the forms
Send the forms in a flat mailer, not folded. Do not staple the forms to Form 1096. Write your name on each package and number the packages. Place Form 1096 in package number 1.
Keep your copies
Keep copies of information returns for at least 3 years from the due date, or 4 years for Form 1099-C. If you backed up withholding on a payment, keep copies for 4 years. Backup withholding is covered in Backup Withholding and Form W-9: What to Know.
Checklist
- Sort the paper forms by form number.
- Count the forms in each group, and total the withholding and the amounts.
- Complete one Form 1096 for each group, and mark one box in box 6.
- Keep a copy of each Form 1096 with the forms it covers.
- Check that box 3 matches the number of forms in the group.
- Mail the group to the IRS before the paper due date.
Sources: Sources: IRS, General Instructions for Certain Information Returns (2025) (https://www.irs.gov/pub/irs-prior/i1099gi--2025.pdf); IRS, Form 1096, Annual Summary and Transmittal of U.S. Information Returns (https://www.irs.gov/pub/irs-pdf/f1096.pdf) This is general information, not advice about your specific return.
