Form 1096 - Annual Summary and Transmittal of U.S. Information Returns

Sep 19, 2026

Early release draft text provides filing cautions for Form 1096 and related IRS tax forms, instructions, or publications. It explains that drafts are posted for information, can change before official release, and that users should not file draft forms. It also outlines how significant changes are incorporated into subsequent drafts, notes OMB approval requirements, and directs comments submission using an “NTF” routing format. The form content includes filer information fields, identification items, and selection boxes for types of related information returns.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Draft notice and filing cautions

Draft release posting and revision process

Links and commenting guidance

Form 1096 fields and reporting items

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of the form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and publications usually have some additional changes before their final release. Early release drafts are posted at [IRS.gov/DraftForms](IRS.gov/DraftForms) and remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also)[. Also](IRS.gov/LatestForms. Also) see [IRS.gov/Forms](IRS.gov/Forms). Most forms [and publications have a page on IRS.gov:](and publications have a page on IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040) for Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); [and](and IRS.gov/ScheduleA for Schedule A)[ IRS.gov/ScheduleA](and IRS.gov/ScheduleA for Schedule A)[ for Schedule A](and IRS.gov/ScheduleA for Schedule A)[ ](and IRS.gov/ScheduleA for Schedule A)(Form 1040), for example, and similarly for other forms, publications, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, [not a Search box on IRS.gov](not a Search box on IRS.gov). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) "NTF" followed by the form or publication number (for example, "NTF1040", "NTFW4", "NTF501", etc.) in the body of the message to route yourmessage properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each "NTF" message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more information, click here. DRAFT — DO NOT FILE Do Not Staple TREASURY/IRS AND OMB USE ONLY DRAFT 6969 | Form 1096 Department of the Treasury Internal Revenue Service | | | | | | | Annual Summary and Transmittal of
U.S . Information Returns | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | OMB No. 1545-0108 | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2027 | | | | | | FILER’S name
Street address
Room or suite no. City or town | | | | | | | | | | | | | | | | | | | | | | | | | | | | | For Official Use Only | | | | | | | | | | | | | | | State or province | | | | | | | | | | | Country | | | | | | | ZIP or foreign postal code | | | | | | | | | | | | | | | | | | | | | | | | | | Name of person to contact | | | | | | | | | | | | | | | | Telephone number | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

FAQs

Can the draft of Form 1096 be filed with the IRS?

No. The draft is marked “DRAFT — NOT FOR FILING,” and users are told not to file draft forms.

Why might a draft form change before official release?

Unexpected issues can arise or legislation can be passed, prompting IRS to post a new draft so users are alerted to changes.

How should comments about draft or final forms be submitted?

Submit comments through IRS.gov/FormsComments and include “NTF” followed by the form or publication number (for example, NTF1040) in the message body for proper routing.

Sep 19, 2026

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