How to Mail a 1096 and a 1099
Non-profits list which forms are being mailed to the IRS using Form 1096. This document must be filed with the government if the organization is mailing Form 1098, 1099, 3921, 3922, 5498, or W-2G , along with the completed form. Form 1099 is used to claim a variety of deductions or payments to organizations and individuals. A Form 1099 must be sent to the government and a copy must be sent to the organization or individual which the non-profit will be reporting.
Fill out Form 1096 if your non-profit is mailing documents to the IRS. Ignore it if the organization is transmitting returns electronically. The name, address and tax identification number of the non-profit must be the same as those on any form attached. If you plan to file 250 or more of any individual information forms listed with Form 1096, your non-profit must instead file electronically. If for some reason you have over 250 forms but cannot file electronically, call the IRS for a waiver or you may be subject to a penalty.
Mail Form 1099 if the non-profit paid over $10 in royalties, at least $600 in rents, services, prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish or other aquatic life, or the cash paid from a notional principal contract on an individual, partnership or estate. Any fishing boat proceeds must be claimed, as must any payment to an attorney totaling over $600.
File Forms 1096 and 1099 by the due date. Each year the date changes, but Form 1096 and copies of all attachments are usually due on the last day of February, unless the non-profit is filing Form 5498, in which case another Form 1096 must accompany it by the last day of May. Form 1099 must usually be sent to the individuals or companies listed on the form by January 31, and to the IRS by February 28th, although there are many exceptions. Consult the Guide to Information Returns on the IRS website for the specifics on when your transaction is due.
Mail Form 1096 and any attached forms, including Form 1099, to one of three addresses. Filers within the United States should check the Form 1096 instruction sheet to determine which address applies to their state. Organizations outside the United States should mail the forms to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301. Include postage; the U.S. Postal Service will not deliver the documents without postage. It may make sense to insure your package. The IRS assesses a penalty for late returns, so you don’t want these forms getting lost in the mail.