When you mail paper 1099-MISC forms to the IRS, Form 1096 is the one-page cover sheet that goes on top of the stack, telling the IRS how many forms are in the envelope and the total dollar amount reported. You fill out one Form 1096 for 1099-MISC filings, check the 1099-MISC box, enter the count and totals, and mail it with your Copy A forms to the processing center for your state by February 28.
Can You Still Paper File?
Paper filing is now limited to very small filers. The IRS requires electronic filing if you submit 10 or more information returns during the calendar year, counted as an aggregate across almost all return types.1Internal Revenue Service. Topic No. 801, Who Must File Information Returns Electronically Six 1099-MISC forms plus four 1099-NEC forms equals 10, and you must e-file. The old 250-return threshold no longer applies. If you file electronically, you don’t use Form 1096 at all.
One more boundary before you start filling anything in: each Form 1096 covers only one type of information return. If you’re sending ten 1099-MISC forms and three 1099-NEC forms, prepare two separate 1096 transmittals, one for each stack. Bundling different form types under a single 1096 will get the entire package rejected.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns
Getting the Official Red-Ink Form
You cannot download Form 1096 from the IRS website and print it for filing. The IRS scans paper returns using equipment calibrated for the official red-ink Copy A, and a home-printed version won’t scan. Submitting one can result in penalties, and the IRS treats a non-scannable form as if you never filed it.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns
Order official copies at no cost through the IRS online ordering system. Orders are capped at 10 information returns per request, and the IRS may hold your entire order until every item is available.3Internal Revenue Service. Order Paper Information Returns and Employer Returns Demand runs high early in filing season, so order in December or early January. You can also pick up official forms at some IRS offices, libraries, and post offices, or buy them from authorized tax supply vendors.
Filling Out Form 1096 for 1099-MISC
The form is a single page with a filer identification section at the top and six numbered boxes below.
Filer Name, Address, and Contact
Enter your legal name, street address, city, state, and ZIP exactly as they appear on the 1099-MISC forms you’re transmitting. A mismatch between the 1096 and the attached returns will stall processing. The form also asks for a contact person’s name, email, phone, and fax; the IRS uses this if they have questions about your submission.
Box 1 or Box 2: Your Tax ID
Enter your tax ID in Box 1 or Box 2, never both. Businesses, including sole proprietors with an EIN, put their Employer Identification Number in Box 1. Individuals who aren’t in a trade or business, and sole proprietors who don’t have an EIN, put their Social Security Number in Box 2.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns
Box 3: Number of Forms
Enter the total number of 1099-MISC forms you’re transmitting with this 1096. Count only completed Copy A forms. Don’t include blank forms, voided forms, or the 1096 itself. If you’re sending 37 completed 1099-MISC forms, enter 37.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns
Box 4: Federal Income Tax Withheld
Add up any federal income tax you withheld from the payments reported on the attached 1099-MISC forms, typically backup withholding, and enter the total. Most filers leave this box at zero.
Box 5: Total Amount Reported
Add up the reportable amounts from every 1099-MISC in the stack and enter the sum using dollars and cents separated by a decimal point. No dollar signs, no commas.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns This is where most errors happen. Check your arithmetic before sealing the envelope, because a mismatch between the count in Box 3 and the dollar total in Box 5 will trigger an IRS review.
Box 6: Form Type Checkbox
Box 6 lists every information return type that Form 1096 can transmit. Mark the checkbox next to 1099-MISC and leave every other box blank.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns Only one box per 1096. Marking two invalidates the submission.
Where to Mail Your Package
Put the completed Form 1096 on top of your Copy A 1099-MISC stack and mail the package to one of two IRS processing centers, based on your state:
- Internal Revenue Service, Austin Submission Processing Center, P.O. Box 149213, Austin, TX 78714-9213 — for filers in states including Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, and Virginia. This address also serves filers outside the United States.
- Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256 — for filers in states including Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, and Wyoming.
The complete state-by-state list is in the Form 1096 instructions.2Internal Revenue Service. Form 1096 – Annual Summary and Transmittal of U.S. Information Returns Sending the package to the wrong center will delay processing.
After you mail Copy A with the 1096, deliver Copy B to each payment recipient and keep Copy C for your files. Retain your copies and related records for at least four years.
Deadlines and Extensions
The paper-filing deadline for Form 1099-MISC and its accompanying Form 1096 is February 28. If you file electronically instead, the deadline moves to March 31.4Internal Revenue Service. 2026 Publication 1099 – General Instructions for Certain Information Returns When February 28 falls on a weekend or holiday, the deadline moves to the next business day. Your submission is timely if it’s properly addressed, postmarked, and mailed by the due date.
If you can’t meet the February 28 paper deadline, file Form 8809 to request an automatic 30-day extension. Submit it through the FIRE system or on paper, but file it before the original due date.5Internal Revenue Service. About Form 8809, Application for Extension of Time to File Information Returns
One deadline caution if your stack also includes 1099-NEC forms: 1099-NEC is due January 31, paper or electronic, with no automatic extension available.4Internal Revenue Service. 2026 Publication 1099 – General Instructions for Certain Information Returns Because 1099-NEC and 1099-MISC need separate 1096 transmittals anyway, the earlier date applies only to the 1099-NEC package.
Fixing an Error With a Corrected 1096
If you find a mistake on a 1099-MISC you’ve already sent in, prepare a corrected copy with the CORRECTED box checked at the top and transmit it under a new Form 1096. Corrections come in two types.
Type 1 covers errors in dollar amounts or reporting codes. Prepare a new 1099-MISC showing the correct figures, check the CORRECTED box, and submit it with a fresh Form 1096. Put the number of corrected forms in Box 3 and the corrected dollar total in Box 5.
Type 2 covers errors in the recipient’s name or taxpayer identification number. This takes two 1099-MISC forms under a single new 1096: one that zeros out the incorrect original, and a second showing the correct recipient information. The IRS needs to remove the erroneous record before adding the correct one.
Penalties for Late or Incorrect Filings
The IRS charges a separate penalty for each information return filed late, filed incorrectly, or not filed at all. For returns due in 2026, the per-form penalties are:6Internal Revenue Service. Information Return Penalties
- $60 per form if filed within 30 days of the deadline
- $130 per form if filed more than 30 days late through August 1
- $340 per form if filed after August 1 or not filed at all
- $680 per form for intentional disregard, with no annual maximum
Annual maximum caps apply for the first three tiers, with lower caps for small businesses averaging $5 million or less in annual gross receipts.6Internal Revenue Service. Information Return Penalties These penalties apply to each individual 1099-MISC, not to the 1096 as a whole. And filing a non-scannable form you printed at home counts as failing to file, so the penalty clock keeps running until you send an official red-ink version. File early enough to catch mistakes before the deadline.