Significance

• A 1096 Form is used to summarize other forms you have issued that are being sent to the IRS, like 1099, 1098, 5498 and W-2G.
  
  

Time Frame

• Form 1096 should be filed by March 2nd if it is accompanying Forms 1099, 1098 or W-2G, or by June 1st if it is accompanying Forms 5498, 5498-ESA or 5498-SA.
  
  

Identification

• Copy A, the top piece of Form 1096, that is filed with the IRS is bright red. All other text is black.
  
  

Misconceptions

• You cannot file just one Form 1096. If you're filing two types of forms, then you must file a Form 1096 with each type.
  
  

ConsiderationsWarning

• In 24 states, you must send Form 1096 to: Department of the Treasury; Internal Revenue Service Center; Austin, TX 73301. You must also send your form to Texas if your primary residence or business are outside the US. In the other 27 states, you must send Form 1096 to: Department of the Treasury; Internal Revenue Service Center; Kansas City, MO 64999.