What is Form 1096?

Form 1096 (Annual Summary and Transmittal of U.S. Information Returns) is a tax form that serves as a summary document that accompanies other IRS information return forms (1097, 1098, 1099, 3921, 3922, 5498, and W-2G forms). These information returns report various types of income, payments, and transactions that may be subject to federal income tax.

The Form 1096 is only sent with these forms if the above forms are filed by mail, so the form is not required if the forms mentioned above have been filed electronically.