Looking for a Form 1096 Templates? Download it for free!

Generally, Forms 1097, 1098, 1099, 3921, 3922, and

Penalty. If you are required to file electronically but fail to

5498 are printed two or three to an 8

x 11 inch sheet.

1 2

do so, and you do not have an approved waiver, you may

Form 1096 is printed one to an 8

x 11 inch sheet. These

1 2

be subject to a penalty of up to $270 per return for failure

forms must be submitted to the IRS on the 8

x 11 inch

1 2

to file electronically unless you establish reasonable

sheet. If at least one form on the page is correctly

cause. However, you can file up to 249 returns on paper;

completed, you must submit the entire page. Forms W-2G

those returns will not be subject to a penalty for failure to

may be separated and submitted as single forms. Send

file electronically. See

part

the forms to the IRS in a flat mailing (not folded).

The penalty applies separately to original returns and

2. Forms 1098-MA, 1099-CAP, 1099-LTC, 1099-QA,

corrected returns. See

Filing requirement applies

1099-SA, 5498-ESA, 5498-QA, and 5498-SA that you

separately to originals and

corrections, earlier.

print from

IRS.gov

will print 1-to-a-page on 8

x 11 paper.

1 2

Do not cut off the excess paper, unless you are using a

G. Paper Document Reporting

pinfeed printer. If so, remove the pinfeed strip.

If you are required to file 250 or more information returns,

3. No photocopies of any forms are acceptable. See

see

part

How To Get Forms, Publications, and Other

Assistance,

Follow these guidelines.

later.

1. Although handwritten forms are acceptable, they

4. Do not staple, tear, or tape any of these forms. It will

must be completely legible and accurate to avoid

interfere with the IRS' ability to scan the documents.

processing errors. Handwritten forms often result in

5. Pinfeed holes on the form are not acceptable.

name/TIN mismatches. Use block print, not script

Pinfeed strips outside the 8

x 11 inch area must be

1 2

characters. If you have a small number of forms, consider

removed before submission, without tearing or ripping the

contacting an IRS business partner who may be able to

form. Substitute forms prepared in continuous or strip

prepare them with little or no cost to you. See (5) below for

form must be burst and stripped to conform to the size

details. Type entries using black ink in 12-point Courier

specified for a single sheet (8

x 11 inches) before they

1 2

font. Copy A is read by machine and must be typed clearly

are filed with the IRS.

using no corrections in the data entry fields. Data must be

6. Do not change the title of any box on any form. Do

printed in the middle of the blocks, well separated from

not use a form to report information that is not properly

other printing and guidelines. Entries completed by hand,

reportable on that form. If you are unsure of where to

or using script, italic, or proportional spaced fonts, or in

report the data, call the information reporting customer

colors other than black, cannot be read correctly by

service site at 866-455-7438 (toll free).

machine. Make all dollar entries without the dollar sign,

7. Report information only in the appropriate boxes

but include the decimal point (00000.00). Show the cents

provided on the forms. Make only one entry in each box

portion of the money amounts. If a box does not apply,

unless otherwise indicated in the form's specific

leave it blank.

instructions.

2. Do not enter 0 (zero) or “None” in money amount

8. Do not submit any copy other than Copy A to the

boxes when no entry is required. Leave the boxes blank

IRS.

unless the instructions specifically require that you enter a

0 (zero). For example, in some cases, you must enter 0

9. Do not use prior year forms unless you are reporting

(zero) to make corrections. See

part

prior year information. Do not use subsequent year forms

for the current year. Because forms are scanned, you

3. Do not enter number signs (#)—RT 2, not Rt. #2.

must use the current year form to report current year

4. Send the entire page of Copy A of your information

information.

returns with Form 1096 to the IRS even if some of the

10. Use the official forms or substitute forms that meet

forms are blank or void. Do not use staples on any forms.

the specifications in Pub. 1179. If you submit substitute

5. To locate an IRS business partner who may be able

forms that do not meet the current specifications and that

to offer low-cost or even free filing of certain forms, enter

are not scannable, you may be subject to a penalty for

“e-file for Business Partners” in the search box on

each return for improper format. See

part

IRS.gov.

11. Do not use dollar signs ($) (they are preprinted on

the forms), ampersands (&), asterisks (*), commas (,), or

Multiple filings. If, after you file Forms 1097, 1098,

other special characters in money amount boxes.

1099, 3921, 3922, 5498, or W-2G, you discover additional

forms that are required to be filed, file these forms with a

12. Do not use apostrophes ('), asterisks (*), or other

new Form 1096. Do not include copies or information from

special characters on the payee name line.

previously filed returns.

Common errors. Be sure to check your returns to

Required format. Because paper forms are scanned, all

prevent the following common errors.

Forms 1096 and Copies A of Forms 1097, 1098, 1099,

1. Duplicate filing. Do not send the same information

3921, 3922, and 5498 must be prepared in accordance

to the IRS more than once. Also see

Multiple

filings,

with the following instructions. If these instructions are not

earlier.

followed, you may be subject to a penalty for each

incorrectly filed document. See

part

2. Filer's name, address, and TIN are not the same on

Form 1096 and the attached Forms 1097, 1098, 1099,

1. Do not cut or separate Copies A of the forms that

3921, 3922, 5498, or W-2G.

are printed two or three to a sheet (except Form W-2G).

-9-

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 9

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