IRS Form 1096, known formally as the “Annual Summary and Transmittal of U.S. Information Returns”, is essentially the cover letter for forms classified as “information returns.” There are several forms that fit into this category, including Forms:
- 1097
- 1098
- 1099
- 3921
- 3922
- 5498
- W-2G
Form 1096 functions as more than just a cover letter for new, non-electronic filings. Form 1096 correction instructions inform the IRS of previously filed information returns containing errors or any omissions.
When you file a 1096 form, you cannot print a copy through Advanced Micro Solutions’ 1099-etc software. Users must acquire a special, pre-printed form to send to the IRS. You can get a copy by ordering it directly from the IRS or visiting an office supply store.
Form 1096 Correction Instructions: How to Amend Other IRS Forms
Common IRS forms have specific instructions that include how to amend filing errors. Certain form errors will set off red flags that require more of a two-step correction process. We always recommend double-checking the instructions for any filing form that you need to correct.
A lot of simple math errors and reporting mistakes can be corrected by following these steps:
- Step 1: Fill out a new form with the correct information.
- Step 2: Check the box at the top of the form to indicate the filing is a Corrected form.
- Step 3: Fill out and include Form 1096 to indicate how many of which type of form you are correcting.
- Step 4: Submit the corrected IRS forms and cover letter by mail.
What If You Need to Correct IRS Form 1096?
Since IRS Form 1096 is a cover letter that simply reports how many of a particular form you are filing, mistakes on the form itself are pretty rare. Simple math errors on the cover sheet may get corrected — or simply ignored — by the IRS. The IRS has software that looks for these kinds of inconsistencies.
If you plan to electronically file your tax reports, you should not submit a 1096.
It is still possible that you will get, or have already received, a notification letter that includes a late penalty and the need to use Form 1096 correction instructions. A notification letter should include instructions for correcting any mistake.
That includes a failure to file a 1096. As a preemptive measure for a self-identified mistake, you can submit a new form with a letter that clearly explains the error ONLY occurred on the cover letter and NOT any of the filing forms.
You should simultaneously still include all of the original forms, each clearly marked as a “Copy”, with the new or corrected Form 1096. Contact the IRS directly to get instructions about what to do in your case.
People Also Ask
How many individual taxpayers submit e-filed returns? – In October 2025, the total number of e-filing returns received by the IRS exceeded 153 million. That was a 1.8% uptick from over 150 million e-filed returns for the same week in the previous year.
Software Support from AMS is Easier
Our software support goes beyond Form 1096, including support for other forms and correction instructions like Form 941-X and any number of state filing forms. Our user-friendly platform will ensure that you have an intuitive experience whether it is during an original filing or if you need to file a correction.
Mistakes happen, but using a software solution that you can trust is the best way to reduce the need to file corrected forms.
Whether you are looking for a standalone system as an employer filing forms or comprehensive payroll solutions, you will find that our modular approach and our flat-fee pricing is affordable for individuals and small businesses on a budget. Download our free 1099-etc Demo software, or speak to our sales team at (800) 536-1099. You can buy software products through our website at any time.
If you have specific questions about filing and receiving Form 1096, we have answers. We have compiled a comprehensive FAQ section to address common inquiries about this interesting little form and others. If you have a question that is not covered in our FAQ, please reach out and let us know.