Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service. Do not use Form 1096 to transmit electronically. For electronic submissions, see Pub. 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically.
Caution: If you are required to file 250 or more information returns of any one type, you must file electronically. If you are required to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty. For more information, see the General Instructions for Certain Information Returns.
Current Products
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Recent Developments
Changes to References on the 2011 Form 1096, Annual Summary and Transmittal of U.S. Information Returns -- 07-DEC-2011
Other Items you may find useful:
Publication 542, Corporations
Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498,W-2G, and 1042-S
Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically
Comment on Form 1096
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Information reporting customer service site. If you have questions about reporting on Forms 1097, 1096, 1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3, you may call a toll-free number, 1-866-455-7438. You may still use the original telephone number, 304-579-4827 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
