Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns-2026

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The document outlines the IRS Revenue Procedure 2022-25, which provides guidelines for preparing acceptable substitute forms for various information returns including Forms 1096, 1098, 1099, and others. It details specifications for these forms, including requirements for layout, content, and filing procedures with the IRS. The document also includes updates on electronic filing regulations and instructions for providing recipient statements. Overall, it serves as a comprehensive guide for filers to ensure compliance with IRS standards when submitting information returns.

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Begin by entering the filer’s name and address in the designated fields. Ensure that this information matches what is on your tax return.
Fill in the appropriate form type being filed by checking the corresponding box. This is crucial for accurate processing.
Input the total number of forms being submitted along with any federal income tax withheld if applicable.
For each specific form (e.g., 1099, W-2G), ensure you enter all required amounts such as interest income or dividends accurately.
Review all entries for accuracy before saving or printing your completed forms. Use our platform's features to highlight any errors easily.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Can you report 1099-NEC as 1099-MISC?

Form 1099-NEC is also used for reporting (with a checkmark in box 2) payer direct sales of $5,000 or more in consumer products to the recipient for resale, although these payments can be reported on Form 1099-MISC instead.

How to order 1099 and 1096 forms from IRS?

If you are an employer or business needing to order information returns (all series of forms W-2, W-3, W-4, 1096, 1097, 1098, 1099, 3922, 5498, and other products), please visit our ordering page for employer and information returns at Online Ordering for Information Returns and Employer Returns or call 800-829-3676.

Do you file a separate 1096 for 1099-NEC and 1099-MISC?

The IRS encourages this. If you must file any Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G with the IRS and you are filing paper forms, you must send a Form 1096 with each type of form as the transmittal document. You must group the forms by form number and submit each group with a separate Form 1096.

How to file an amended 1099 and 1096?

You must address any of these common issues by taking three simple steps: Step 1: Use Form 1096. Do not simply send the IRS another Form 1099 once you identify your mistake. Step 2: Send an amended 1099. Check the box labeled corrected at the top of your form. Step 3: Make sure your information is accurate.

Do you need a separate 1096 for 1099-MISC and 1099-NEC?

If you file more than one type of information return on paper -- for example, 1099-NEC, 1099-MISC, 1099-K, etc. -- you must prepare a separate Form 1096 for each type of information return. Form 1096 is not required for filing electronically.

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How to file 1096 electronically with IRS?

Form 1096 is used to transmit paper Forms 1099 to the Internal Revenue Service. Do not use Form 1096 to transmit electronically. If you want to e-file 1099 forms (1099-MISC, 1099-INT, 1099-DIV or 1099R) then you can use our 1099 software along with the 1099 e filing option (W2 Mate Option #4 Electronic Filing) .

Why did I get both 1099-MISC and 1099-NEC?

Payments to attorneys may require both forms. Gross proceeds paid to an attorney, such as services related to a specific litigation matter should be reported on Form 1099-MISC whereas attorneys fees, such as for general business matters, should be reported on Form 1099-NEC.

Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns-2026

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How to use or fill out Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns with our platform