Form 1096 is a federal tax form used to summarize and transmit information returns, such as Forms 1099, W-2G, and 1098, to the Internal Revenue Service (IRS). The form is used by businesses, organizations, and individuals who are required to file information returns to report various types of income or payments made during the year. Form 1096 must be filed with the IRS by the end of February if filing paper returns, or by the end of March if filing electronically. The form includes the total number of forms being submitted, the total dollar amount reported on those forms, and the filer's identification number.