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How to prepare Form 1096
About Form 1096
Form 1096 is an annual summary and transmittal form used by businesses and individuals to report non-wage payments made to vendors or contractors during the calendar year. This form is typically used in conjunction with Form 1099, which is used to report these same non-wage payments to the IRS and the payee. Form 1096 provides a summary of all the information contained on the 1099 forms you have issued and is used to transmit these forms to the IRS. You need to file Form 1096 if you have filed any 1099 forms during the tax year, regardless of the number of forms you have filed. Businesses and individuals who make non-wage payments such as rent, royalty payments, interest, dividends, or any other type of income that is not included on an employee's Form W-2 may need to file Form 1099 and Form 1096.
What Is 1096 Form?
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