Tax990 Knowledge Base

What is the purpose of Form 1096 in Form 990?

Form 1096 is a tax form that an organization uses to summarize the information returns, like Form 1099, Form 1098, Form 5498, and Form W-2 G, that the organization has filed with the IRS.

Your organization has to file Form 1096 if you have already filed any of the information returns that are listed on Form 1096. In this case, you must complete Form 1096 before filing Form 990. You must use Line 1a of Part 5 of Form 990 to enter the number of information returns that have been mentioned in your Form 1096.

Enter -0- in Line 1a of Part 5 of Form 990 if you did not file any information returns listed in Form 1096.