Filing taxes can be a challenging task, especially when managing information returns like the 1099 series. If you are a business owner or employer submitting physical documents, and are wondering where to file Form 1096 to stay compliant with the IRS. Form 1096, known as the Annual Summary and Transmittal of U.S. Information Returns, acts as a cover sheet for your paper-filed forms.
However, the mailing addresses depend on the business location and the specific forms you are submitting. In this guide, you will walk through the latest IRS mailing addresses and the critical filing rules you must follow for a smooth tax season.
Where to File Form 1096? Simply Explained
You can send all the information returns filed on paper with the 1096 form to the address below:
- Alabama
- Arizona
- Arkansas
- Delaware
- Florida
- Georgia
- Kentucky
- Maine
- Massachusetts
- Mississippi
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- Ohio
- Texas
- Vermont
- Virginia
- 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
- Wyoming
What are the 1096 Filing Rules and Regulations?
The IRS Form 1096 is a cover sheet used exclusively for paper filing to summarize and transmit information returns to the IRS. The primary rules and regulations center on its use as a summary document, the requirement to use official scannable forms, and specific filing deadlines.
Here are the key rules and regulations of the 1096 form:
- The Form 1096 is only required if you are submitting paper copies of information returns, Copy A, to the IRS by mail.
- The 1096 form is offered only for informational purposes; it looks similar to the official IRS form.
- If you file your information returns electronically through the IRS FIRE system or a software provider, then you do not need to file Form 1096.
- Only the official printed version of the IRS form is scannable; you can't scan a copy printed from the website.
- If you are filing 10 or more of any one type of information return, you are generally required to file electronically, which means Form 1096 would not be used.
- You may face costly penalties if you print and file the downloaded 1096 form from the website. The IRS requires the use of original, red-ink scannable forms that must be obtained directly from the IRS.
- To know more about the penalties, you can see Part O in the current General Instructions for Certain Information Returns at the official website.
- The 1096 forms must be mailed to the specific IRS Submission Processing Center designated for your business's principal location or legal residence. You can find the correct address in the official IRS Form 1096 instructions.
- You can visit the official IRS website to obtain the original IRS 1096 form, which is scannable.
- In the next, you should click on the employer and information returns, and they will mail you the forms you request and their instructions.
- You may face penalties due to late or incorrect filings, and the penalties can increase according to the form mistake and delays.
- You can file the information return electronically; to do so, you should have software or a service provider for better guidance.
Who has to File 1096 Form to the IRS?
The IRS 1096 form is filled out by businesses or individuals who are sending the paper copies of certain information returns, such as Forms 1099, 1098, W-2G, to the IRS. It acts as an Annual Summary and Transmittal document, summarizing the information on the attached paper forms for the IRS.
Look at the points below to understand who needs to file the 1096 form with the IRS:
- Businesses & Individuals use the 1096 form who need to send the paper information returns to the IRS.
- Payers of non-employee compensation, like independent contractors, reported on Form 1099-NEC or 1099-MISC.
How to Accurately Complete Form 1096?
Let's quickly understand where to file Form 1096 accurately. You need to provide your filer information, the correct total count of accompanying forms, the total federal tax withheld, and the sum of reported payments to ensure a smooth filing of the 1096 form.
Look at the step-by-step guide below to fill out IRS Form 1096:
- Enter your Business Details: At the top of the form, you need to enter your business information, like name, address, and the employer identification number in Box 1 or your social security number in Box 2.
- Fill in Box 3: In Box 3, enter the number of forms you are sending along with the 1096 form to the IRS. Ensure you have entered the correct number of total forms in Box 3, as entering incorrect information in the form may result in heavy penalties.
- Complete Box 4: Now, you have to enter the total amount of the federal income tax withheld on the forms that accompany the 1096 form.
- Box 5: When you are filing 1098-T, 1099-A, and 1099-G forms, this box is for only mandatory forms.
- Box 6 Checklist: After determining the information return form that accompanies the 1096 form. Here, you must mark X next to the name of the specific form.
- Final Attention: You need to take a sign of the business owner or an authority to verify that the information provided is accurate.
Conclusion!
Hopefully, you have understood where to file Form 1096 accurately and with strict instructions to avoid delays and penalties. The Form 1096 serves as a paper-only summary sheet for information returns and must be filed using the official scannable red-ink form mailed to the correct IRS address based on your business location. It is not needed for electronic filing, which is only mandatory when you file 10 or more information returns annually.
Delays in the filing of Form 1096 can result in costly penalties from the IRS, which increase with the duration of the delay. It's essential to file the form on time, ensuring compliance with ever-changing tax rules and regulations.
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