Where to Mail Form 1096: State Addresses and Corrections

Where you mail Form 1096 depends on the state where your principal business, office, or agency sits, or your state of residence if you don’t have a business. The IRS routes paper information returns to one of three submission processing centers: Austin, Kansas City, or Ogden. Send your package to the wrong one and processing can be delayed long enough to matter.¹

Find Your IRS Processing Center by State

Match your state to one of the three lists below, then use the address that follows.

Austin, Texas

Use Austin if your principal business or residence is in Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, or Virginia. Filers whose legal residence or principal place of business is outside the United States also mail to Austin.²

Internal Revenue Service
Austin Submission Processing Center
P.O. Box 149213
Austin, TX 78714

Kansas City, Missouri

Use Kansas City if your principal business or residence is in 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, or Wyoming.¹

Department of the Treasury
Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

Ogden, Utah

Use Ogden if your principal business or residence is in California, Connecticut, the District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, or West Virginia.¹

Department of the Treasury
Internal Revenue Service Center
1973 North Rulon White Blvd.
Ogden, UT 84201

Check Whether You’re Even Allowed to Paper File

Before addressing an envelope, confirm you qualify to file on paper at all. The IRS requires electronic filing for anyone who files 10 or more information returns in a calendar year. That threshold is calculated in aggregate across most return types, including the 1099 series, 1098 series, W-2G, and W-2 forms. Five Forms 1099-NEC and five Forms W-2 together hit the threshold and trigger the e-file mandate.³

When you file electronically, Form 1096 is not used at all. The system generates the transmittal data on its own.³ If you fall under the mandate but cannot comply, a hardship waiver is available through Form 8508.

How to Package the Mailing

The IRS reads these forms with optical scanning equipment, so the physical package matters. Put Form 1096 on top, followed by all the corresponding Copy A forms it summarizes. Do not staple, paperclip, tape, or tear any forms. If you’re mailing multiple packages, number them consecutively and keep the 1096 in package one.⁴

You need a separate Form 1096 for each type of return in your filing. Sending both Forms 1099-NEC and Forms 1099-MISC means two separate 1096s, each with its own batch of corresponding returns. Someone filing Forms 1098, 1099-A, and 1099-MISC would prepare three separate 1096 transmittals.⁴

The Copy A forms in your package must be the official red-ink versions designed for IRS scanners. Forms printed from the IRS website or run through your own printer are not acceptable substitutes.⁴ You can order official forms free from the IRS at irs.gov/businesses/order-paper-information-returns-and-employer-returns or by calling 800-829-3676. Delivery can take several weeks, and orders may be held until every item is in stock, so order well ahead of your deadline.⁵ Office supply stores and commercial tax form vendors also sell IRS-approved substitute forms that meet the scanning specifications in Publication 1179.

One boundary worth flagging: Form 1096 accompanies paper copies of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. It is not used with Form W-2, which has its own transmittal form, W-3.⁶

Prove You Mailed on Time

Certified mail with a return receipt is a simple way to document the mailing date. The IRS also recognizes specific private delivery services for the “timely mailing is timely filing” rule, including select DHL Express, FedEx, and UPS options such as FedEx Priority Overnight, UPS Next Day Air, and DHL Express Worldwide. Standard ground shipping from any carrier does not qualify.⁷

Note that private delivery services cannot deliver to a P.O. Box. If you use a PDS, you need the street address for the applicable processing center rather than the P.O. Box listed above.

Where to Mail Corrections

If you find an error after mailing, file corrected Copy A forms with the “CORRECTED” box checked, along with a new Form 1096 as the cover sheet, and send the package to the same processing center you used for the original filing. You do not need to correct or amend the original 1096 itself.⁸

Use a separate Form 1096 for each type of return being corrected, the same way you would for originals. Corrections involving the payer’s name or taxpayer identification number follow a different path: send a written letter describing the error to the IRS Information Returns Branch at 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. For duplicate filings or widespread errors, call the IRS information reporting customer service line at 866-455-7438 before submitting anything.⁸

1
Internal Revenue Service. Where to File Form 1096
2
Internal Revenue Service. Form 1096, Annual Summary and Transmittal of U.S. Information Returns (2025)
3
Internal Revenue Service. Topic No. 801, Who Must File Information Returns Electronically
4
Internal Revenue Service. 2025 General Instructions for Certain Information Returns – Section: Use Form 1096 To Send Paper Forms to the IRS
5
Internal Revenue Service. Order Paper Information Returns and Employer Returns
6
Internal Revenue Service. About Form 1096, Annual Summary and Transmittal of U.S. Information Returns
7
Internal Revenue Service. Private Delivery Services (PDS)
8
Internal Revenue Service. General Instructions for Certain Information Returns (2025)