It summarises and transmits paper information returns, such as Forms 1099 and 1098, to the IRS.
No. You must use an official red‑ink form when mailing paper information returns; the downloadable version is not scannable.
Order forms from the IRS, purchase them at an office‑supply store or call 1‑800‑TAX‑FORM to request official copies.
Yes. File a separate Form 1096 for each type of return you are submitting—one for 1099‑NEC, another for 1099‑INT, and so on.
No. You only submit Form 1096 when you mail paper information returns; it is not required for electronic filing.
The transmitter or payer must sign and date the form to certify that the attached information returns are correct.
The IRS uses scanners that read red‑ink forms; using a red‑ink version ensures proper machine processing.
It is due by the same date as the forms you’re transmitting. For most 1099 forms, the paper transmittal is due by the end of February.
