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Because the IRS processes paper forms by

If your principal business,

machine (optical character recognition

office or agency, or legal

Use the following address

equipment), you cannot file Form 1096 or Copy A

residence in the case of an

CAUTION

of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you

individual, is located in

print from the IRS website, but see

Online fillable

forms,

▼

later. However, you can use Copy B from those sources to

Alabama, Arizona, Arkansas,

provide recipient statements.

Connecticut, Delaware, Florida,

Georgia, Kentucky, Louisiana,

You can order information returns and instructions

Maine, Massachusetts,

Department of the Treasury

online at IRS.gov/OrderForms, or you can mail an order to

Mississippi, New Hampshire,

Internal Revenue Service

the address in

part

New Jersey, New Mexico, New

Center

York, North Carolina, Ohio,

Austin, TX 73301

See Pub. 1179 for specifications for private printing of

Pennsylvania, Rhode Island,

substitute information returns. You may not request

Texas, Vermont, Virginia,

special consideration. Only forms that conform to the

West Virginia

official form and the specifications in Pub. 1179 are

Alaska, California, Colorado,

acceptable for filing with the IRS.

District of Columbia, Hawaii,

Online fillable forms. Due to the very low volume of

Idaho, Illinois, Indiana, Iowa,

Department of the Treasury

paper Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP,

Kansas, Maryland, Michigan,

Internal Revenue Service

1099-H, 1099-LTC, 1099-Q, 1099-QA, 1099-SA,

Minnesota, Missouri, Montana,

Center

5498-ESA, 5498-QA, and 5498-SA received and

Nebraska, Nevada, North

PO Box 219256

processed by the IRS each year, these forms have been

Dakota, Oklahoma, Oregon,

Kansas City, MO 64121–9256

converted to online fillable PDFs. You may fill out these

South Carolina, South Dakota,

Tennessee, Utah, Washington,

forms, found online at IRS.gov/FormsPubs, and send

Wisconsin, Wyoming

Copy B to each recipient. For filing with the IRS, follow

your usual procedures for filing electronically if you are

filing 250 or more of a form type. If you are filing any of

If your legal residence or principal place of business or

these forms on paper due to a low volume of recipients,

principal office or agency is outside the United States, file

for these forms only, you may send a black-and-white

with the Department of the Treasury, Internal Revenue

Copy A with form 1096 that you print from the IRS

Service Center, Austin, TX 73301.

website. See

part G

for paper document reporting.

State and local tax departments. Contact the

Transmitters, paying agents, etc. A transmitter,

applicable state and local tax department as necessary for

service bureau, paying agent, or disbursing agent

reporting requirements and where to file.

(hereafter referred to as “agent”) may sign Form 1096 on

behalf of any person required to file (hereafter referred to

E. Filing Returns With the IRS

as “payer”) if the conditions in (1) and (2) below are met.

1. The agent has the authority to sign the form under

The IRS strongly encourages the quality review of data

an agency agreement (oral, written, or implied) that is

before filing to prevent erroneous notices from being

valid under state law.

mailed to payees (or others for whom information is being

2. The agent signs the form and adds the caption “For:

reported).

(Name of payer).”

Generally, you are not required to report

payments smaller than the minimum described for

Signing of the form by an authorized agent on behalf of

TIP

a form; however, you may prefer, for economy

the payer does not relieve the payer of the liability for

and your own convenience, to file Copies A for all

penalties for not filing a correct, complete, and timely

payments. The IRS encourages this.

Form 1096 and accompanying returns.

Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, or

If you must file any Form 1097, 1098, 1099, 3921,

acceptable substitute statements to recipients issued by a

3922, 5498, or W-2G with the IRS and you are filing paper

service bureau or agent should show the same payer's

forms, you must send a Form 1096 with each type of form

name as shown on the information returns filed with the

as the transmittal document. You must group the forms by

IRS.

form number and submit each group with a separate Form

For information about the election to report and deposit

1096. For example, if you file Forms 1098, 1099-A, and

backup withholding under the agent's TIN and how to

1099-MISC, complete one Form 1096 to transmit Forms

prepare forms if the election is made, see Rev. Proc.

1098, another for Forms 1099-A, and a third for Forms

84-33, 1984-1 C.B. 502, and the Instructions for Form

1099-MISC. Specific instructions for completing Form

945.

1096 are included on the form. Also, see

Transmitters,

paying agents,

etc., later. For information about filing

Keeping copies. Generally, keep copies of information

corrected paper returns, see

part

returns you filed with the IRS or have the ability to

reconstruct the data for at least 3 years, 4 years for Form

1099-C, from the due date of the returns. Keep copies of

information returns for 4 years if backup withholding was

imposed.

-7-

Gen. Instr. for Certain Info. Returns (2018)

Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 7

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