Table of Contents
| General Instructions |
| Specific Instructions |
Section references are to the Internal Revenue Code unless otherwise noted.
Future Developments. top For the latest information about developments related to Form 1096, such as legislation enacted after it was published, go to www.irs.gov/form1096.
Reminder. top The only acceptable method of filing the information returns listed on this form in box 6 electronically with the Internal Revenue Service is through the FIRE system. See Pub. 1220.
Purpose of form. top Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service.
Caution: If you are required to file 250 or more information returns of any one type, you must file electronically. If you are required to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty. For more information, see part F in the 2017 General Instructions for Certain Information Returns.
Forms 1099-QA and 5498-QA can be filed on paper only, regardless of the number of returns.
Who must file. top 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 Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. A filer is any person or entity who files any of the forms shown in line 6 above.
Enter the filer's name, address (including room, suite, or other unit number), and TIN in the spaces provided on the form.
When to file.
top
File Form 1096 as follows.
| If your principal business, office or agency, or legal residence in the case of an individual, is located in ▼ |
Use the following three-line address ▼ |
|---|---|
| Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia |
Department of the Treasury Internal Revenue Service Center Austin, TX 73301 |
| Alaska, California, Colorado,
District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming |
Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 |
| If
your legal residence
or principal place of
business is outside the United States, file with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301. |
|
Box 1 or 2. top Make an entry in either box 1 or 2; not both. Individuals not in a trade or business must enter their social security number (SSN) in box 2; sole proprietors and all others must enter their employer identification number (EIN) in box 1. 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 Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
Box 3. top 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 with a Form 1096 and you have correctly completed two Forms 1098 on that page, enter "2" in box 3 of Form 1096.
Box 4. top Enter the total federal income tax withheld shown on the forms being transmitted with this Form 1096.
Box 5. top No entry is required if you are filing Form 1098-T, 1099-A, or 1099-G. For all other forms, enter the total of the amounts from the specific boxes of the forms listed below.
| Form W-2G | Box 1 |
| Form 1097-BTC | Box 1 |
| Form 1098 | Boxes 1 and 6 |
| Form 1098-C | Box 4c |
| Form 1098-E | Box 1 |
| Form 1098-Q | Box 4 |
| Form 1099-B | Boxes 1d and 13 |
| Form 1099-C | Box 2 |
| Form 1099-CAP | Box 2 |
| Form 1099-DIV | Boxes 1a, 2a, 3, 8, 9 and 10 |
| Form 1099-INT | Boxes 1, 3, 8, 10, 11 and 13 |
| Form 1099-K | Box 1a |
| Form 1099-LTC | Boxes 1 and 2 |
| Form 1099-MISC | Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13 and 14 |
| Form 1099-OID | Box 1, 2, 5, 6, and 8 |
| Form 1099-PATR | Boxes 1, 2, 3 and 5 |
| Form 1099-Q | Box 1 |
| Form 1099-QA | Box 1 |
| Form 1099-R | Box 1 |
| Form 1099-S | Box 2 |
| Form 1099-SA | Box 1 |
| Form 3921 | Boxes 3 and 4 |
| Form 3922 | Boxes 3, 4, and 5 |
| Form 5498 | Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a and 14a |
| Form 5498-ESA | Boxes 1 and 2 |
| Box 5498-QA | Boxes 1 and 2 |
| Form 5498-SA | Box 1 |
Corrected returns. top For information about filing corrections, see the 2017 General Instructions for Certain Information Returns. Originals and corrections of the same type of return can be submitted using one Form 1096.