Form 1096, also known as the Annual Summary and Transmittal of U.S. Information Returns, is used to transmit paper tax reports to the IRS. If you need to file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS but cannot do it electronically, you will need to use Form 1096 to summarize and consolidate these documents. However, the IRS recommends filing 1099-MISC as a stand-alone shipment if you are reporting nonemployee compensation.
While the 1096 form does not exist electronically, using a software tool to figure out the forms you need is a good idea, especially for businesses who have different types of employees. Our accounting toolkit is a great place to calculate and assemble any number of tax reports. In most cases, you can electronically file these on their own, but you can also use Form 1096 to file them electronically. Please keep in mind that if you are required to file 250 or more returns of any one type, you will be required to file electronically. AMS Payroll can help with that.
In the meantime, we’ve answered some of the most common questions related to the 1096 form. If you don’t see an answer to your question below, reach out and ask. We’ll answer your inquiry.