Form 1096: the cover sheet for paper 1099s

Form 1096 is one of the simplest IRS forms, but it trips up paper filers every January because of its printing rules. This guide explains when you need it, how to complete it, and why e-filing usually removes the need for it.

By Hamza Fida, Chartered Accountant. Reviewed by Mirza Fahad Baig, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

Form 1096 is the summary cover sheet sent to the IRS with paper information returns such as Forms 1099-NEC and 1099-MISC. You need a separate Form 1096 for each type of form, and you must use the official red-ink scannable version. It is not needed if you e-file. Businesses with 10 or more information returns in total must e-file, so many never need Form 1096.

At a glance

What it is
Summary cover sheet for paper information returns
One per
Type of form, such as 1099-NEC or 1099-MISC
Printing
Official red-ink scannable version only
E-filed returns
No Form 1096 needed
Must e-file
10 or more information returns in total
Due
With the paper forms it covers
Form 1096: the cover sheet for paper 1099sSteps: 1. Get the official form; 2. Enter your details; 3. Complete the totals; 4. Sign and date; 5. Mail with the forms.THE PROCESS AT A GLANCEForm 1096: the cover sheet for paper 1099s1Get the officialformThe red-ink scannableversion, ordered fromthe IRS or officesuppliers2Enter yourdetailsName, address, EIN orSSN, and a contactperson3Complete thetotalsNumber of formsenclosed and the totalamounts, and tick thebox for the form type4Sign and dateAn authorized personsigns5Mail with theformsTo the IRS address foryour state in theinstructions, withoutfoldingChecked against official sourcesTax BakersForm 1096: the cover sheet for paper 1099sSteps: 1. Get the official form; 2. Enter your details; 3. Complete the totals; 4. Sign and date; 5. Mail with the forms.THE PROCESS AT A GLANCEForm 1096: the cover sheet forpaper 1099s1Get the official formThe red-ink scannable version, ordered fromthe IRS or office suppliers2Enter your detailsName, address, EIN or SSN, and a contactperson3Complete the totalsNumber of forms enclosed and the totalamounts, and tick the box for the form type4Sign and dateAn authorized person signs5Mail with the formsTo the IRS address for your state in theinstructions, without foldingChecked against official sourcesTax Bakers
The process at a glance: 1. Get the official form; 2. Enter your details; 3. Complete the totals; 4. Sign and date; 5. Mail with the forms.

When do you need Form 1096?

Only when you file information returns with the IRS on paper. It summarizes the forms of one type in the envelope: how many there are and the total amounts. If you e-file, the IRS does not need it. See Form 1099-NEC and Form 1099-MISC.

Can you still file on paper?

Only if you have fewer than 10 information returns of all types combined for the year, including Forms W-2. At 10 or more, you must e-file. The IRS's free online system lets small businesses file 1099s electronically without software.

How do you complete and send it?

  1. Get the official form

    The red-ink scannable version, ordered from the IRS or office suppliers. A copy printed from the IRS website cannot be filed.

  2. Enter your details

    Name, address, EIN or SSN, and a contact person.

  3. Complete the totals

    Number of forms enclosed and the total amounts, and tick the box for the form type.

  4. Sign and date

    An authorized person signs.

  5. Mail with the forms

    To the IRS address for your state in the instructions, without folding.

Use a separate Form 1096 and envelope grouping for each type of information return.

When is it due?

Forms enclosedPaper filing deadline
Forms 1099-NECJanuary 31
Forms 1099-MISC and most other 1099sFebruary 28

When a date falls on a weekend or holiday, it moves to the next business day. See 1099 deadlines and penalties.

What are the common mistakes?

  • Printing the form from the IRS website instead of using the official scannable version.
  • Putting different form types under one Form 1096.
  • Filing on paper when the 10-return e-file rule applies.
  • Totals that do not match the forms enclosed.

Paper corrections need a new Form 1096. See how to correct a 1099.

Filing your 1099s?

We e-file your 1099s for you, so there is no Form 1096 to complete and no paper to post.

Book a call Chat on WhatsApp

Questions people ask

What is Form 1096?

The summary cover sheet sent to the IRS with paper information returns, such as Forms 1099-NEC and 1099-MISC.

Do I need Form 1096 if I e-file?

No. Form 1096 is only for paper filings.

Can I print Form 1096 from the IRS website?

Not for filing. Paper filers must use the official red-ink scannable version.

Do I need one Form 1096 for all my 1099s?

No. Use a separate Form 1096 for each type of information return.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: About Form 1096
  2. IRS: General Instructions for Certain Information Returns
  3. IRS: Information Returns Intake System (IRIS)

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

Federal tax formsForm 1099-NEC: who files and who receives itFederal tax formsForm 1099-MISC: what still goes on itPayroll and contractors1099 filing deadlines and penalties

More in Federal tax forms

Next in this topicForms 1042 and 1042-S: reporting payments to foreign personsTopicAll 33 guides in Federal tax forms

This guide is general information. It is not tax or legal advice for your situation.