Form 1096 is a compilation form which provides totals for all 1099 forms, including 1099-MISC forms submitted by an employer for independent contractors and other non-employees to whom payment was made during the previous year and Form 1099-DIV for dividends paid to shareholders. Form 1096 must be sent to the Internal Revenue Service.
Included on the Form
The form requires information on the company submitting the form. It requires a total amount reported from all forms being submitted, and a total amount withheld. It also provides check boxes for the types of forms being submitted, including various types of 1099 forms and other income forms.
The form 1096 should NOT be used to transmit W-2 forms for employees.
Read more about how to prepare and submit end of year payroll tax reports for your business.