The 1096 is a summary of information forms being sent to the IRS. IRS Form 1096 Annual Summary and Transmittal of U.S. Information Returns is a sort of cover page to all other 1099 forms being filed.

What to Report?

You need one 1096 for each type of information form you have issued. If, for example, you submit a 1099-MISC and a 1099-S, complete one Form 1096 to transmit with the 1099-MISC and another Form 1096 to transmit with Form 1099-S.

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1096 Data Entry