How to Correct a 1096

By Pamela Gardapee - Updated June 16, 2017
Close Up Of Businesspeople Working On Laptop In Boardroom

Employers and trade companies use Form 1096 to report forms 5498, 3922, 3921, 1099, 1098 and W-2G. The 1096 is like a cover sheet – it is submitted solely to list the variety of forms that will be filed with it. If you forgot to file any of these forms or made a mistake on one of them, you need to file a new 1096. Make the corrections as soon as possible to avoid penalties. If you have more than 249 forms to file, you should file corrections electronically. For fewer, file a paper correction return by mail.

Fill out the 1096 reporting only new information about forgotten returns or corrected returns (See the Resources section). Do not refile any previous forms unless they are a correction. Submit the new 1096 with amounts of the additional and corrected forms. For instance, if you reported federal tax on one W-2 Form as $45 and it was really $47, you will write $2 in the federal tax box, not $47. For a list of all forms that are recorded with a 1096, see Publication 1220. Find a link to the publication in the References section.

Submit the appropriate forgotten forms (5498, 3922, 3921, 1099, 1098 or W-2G) as originals with the new 1096.

Enter your personal and business information exactly the same as on the original 1096. Make sure your account number is the same.

Contact the IRS/ECC-MTB at 800-455-7438 if you mistakenly file duplicate forms that were not corrected or new filings.

Attach corrected forms (5498, 3922, 3921, 1099, 1098 or W-2G) to the 1096 and submit them to the address listed.

About the Author

Pamela Gardapee is a writer with more than seven years experience writing Web content. Being functional in finances, home projects and computers has allowed Gardapee to give her readers valuable information. She studied accounting, computers and writing before offering her tax, computer and writing services to others.

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