5 1099-MISC 5111 5112 5110 Sheets per pack 25 50 500 FORM DESCRIPTION 510025 510050 5100B 1096 Annual Transmittal For U.S. Information Returns 510825 510850 5108B 1099-MISC 2-Up Blank w/ Printed Backer – No Stub – 1 Sheet Equals 2 Forms 511025 511050 5110B 1099-MISC Federal Copy A – 1 Sheet Equals 2 Forms 511125 511150 5111B 1099-MISC Recipient Copy B – 1 Sheet Equals 2 Forms 511225 511250 5112B 1099-MISC State and/or File Copy – 1 Sheet Equals 2 Forms 511425 511450 5114B 1099-MISC 3-Up Recipient Copy B and State or File Copy – 1 Sheet Equals 1 Form 510825 510850 5108B 1099-MISC Blank With Backer Instructions Copy B – 1 Sheet Equals 2 Forms NEC511025 NEC511050 NEC5110B 1099-NEC Federal Copy A – 1 Sheet Equals 2 Forms NEC511125 NEC511150 NEC5111B 1099-NEC Recipient Copy B – 1 Sheet Equals 2 Forms NEC511225 NEC511250 NEC5112B 1099-NEC State and/or File Copy – 1 Sheet Equals 2 Forms NEC511425 NEC511450 NEC5114B 1099-NEC 3-Up Recipient Copy B and State Or File Copy – 1 Sheet Equals 1 Form NEC515925 NEC515950 NEC5159B 1099-NEC Blank With Copy B Backer Cut Sheet – 1 Sheet Equals 2 Forms 512025 512050 5120B 1099-INT Federal Copy A – 1 Sheet Equals 2 Forms 512125 512150 5121B 1099-INT Recipient Copy B – 1 Sheet Equals 2 Forms 512225 512250 5122B 1099-INT State and/or File Copy – 1 Sheet Equals 2 Forms 513025 513050 N/A 1099-DIV Federal Copy A – 1 Sheet Equals 2 Forms 513125 513150 N/A 1099-DIV Recipient Copy B – 1 Sheet Equals 2 Forms 513225 513250 N/A 1099-DIV State and/or File Copy – 1 Sheet Equals 2 Forms 515925 515950 5159B 1099-MISC 2-Up Blank w/ Printed Backer w/ Stub – 1 Sheet Equals 2 Forms (5) 1096 Transmittal forms are included with each Federal Copy A (Red) form order 1099 PRE-PRINTED FORMS 5100 Individual Laser Packs 1099-NEC Envelope for NEC forms is 77771 or 77772 NEC5111 NEC5112 NEC5110 MANUFACTURE D ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS 41-0852411 DETACH BEFORE MAILING 5100 Do Not Staple 6969 Form 1096 Department of the Treasury Internal Revenue Service Annual Summary and Transmittal of U.S. Information Returns OMB No. 1545-0108 2026 FILER’S name Street address Room or suite no. City or town State or province Country ZIP or foreign postal code Name of person to contact Telephone number Email address Fax number For Official Use Only 1 Employer identification number 2 Social security number 3 Total number of forms 4 Federal income tax withheld $ 5 Total amount reported with this Form 1096 $ 6 Enter an “X” in only one box below to indicate the type of form being filed. W-2G 32 1097-BTC 50 1098 81 1098-C 78 1098-E 84 1098-F 03 1098-Q 74 1098-T 83 1098-VLI 1B 1099-A 80 1099-B 79 1099-C 85 1099-CAP 73 1099-DA 7A 1099-DIV 91 1099-G 86 1099-INT 92 1099-K 10 1099-LPS 2B 1099-LS 16 1099-LTC 93 1099-MISC 95 1099-NEC 71 1099-OID 96 1099-PATR 97 1099-Q 31 1099-QA 1A 1099-R 98 1099-S 75 1099-SA 94 1099-SB 43 3921 25 3922 26 5498 28 5498-ESA 72 5498-QA 2A 5498-SA 27 5498-TA 3B Return this entire page to the Internal Revenue Service. Photocopies are not acceptable. Send this form, with the copies of the form checked in box 6, to the IRS in a flat mailer (not folded). Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete. Signature Title Date Instructions Future developments. For the latest information about developments related to Form 1096, such as legislation enacted after it was published, go to www.irs.gov/Form1096. Purpose of form. Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS. Who must file. Any person or entity who files any form checked in box 6 above must file Form 1096 to transmit those forms to the IRS. Caution: Your name and taxpayer identification number (TIN) (employer identification number (EIN) or social security number (SSN)) must match the name and TIN used on your 94X series tax return(s) or you may be subject to information return penalties. Do not use the name and/or TIN of your paying agent or service bureau. Enter the filer’s name, address (including room, suite, or other unit number), and TIN in the spaces provided on the form. The name, address, and TIN of the filer on this form must be the same as those you enter in the upper left area of Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. When to file. If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. File Form 1096 in the calendar year following the year for which the information is being reported, as follows. • With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by February 28.* • With Forms 1099-NEC, file by January 31. • With Form 1099-LPS, file by February 1. • With Forms 5498, file by May 31. Where To File Send all information returns filed on paper with Form 1096 to the following. If your principal business, office or agency, or legal residence in the case of an individual, is located in: Use the following address: Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia Internal Revenue Service P.O. Box 149213 Austin, TX 78714-9213 Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming Internal Revenue Service Center P.O. Box 219256 Kansas City, MO 64121-9256 California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia Internal Revenue Service Center 1973 North Rulon White Blvd. Ogden, UT 84201 If your legal residence or principal place of business is outside the United States, file with the Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213. For more information and the Privacy Act and Paperwork Reduction Act Notice, see Pub. 1099. Form 1096 (2026) Created 12/15/25 * Leap years do not impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more information. MANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS DETACH BEFORE MAILING CORRECTED (if checked) Copy 2 To be Filed with Recipient’s State or Local Income Tax Return, or Copy 1 For State Tax Department $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2 Form 1099-MISC (Rev. December 2026) Miscellaneous Information Department of the Treasury - Internal Revenue Service OMB No. 1545-0115 For calendar year VOID PAYER’S TIN RECIPIENT’S TIN requirement Account number (see instructions) 1 Rents 2 Royalties 3 Other income 4 Federal income tax withheld 5 Fishing boat proceeds 6 Medical and health care payments 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 8 Substitute payments in lieu of dividends or interest 9 Crop insurance proceeds 10 Gross proceeds paid to an attorney 11 Fish purchased for resale 12 Section 409A deferrals 13a Cash tips 13b TTOC 14 Overtime compensation 15 compensation 16 State tax withheld 17 State/Payer’s state no. 18 State income Form 1099-MISC (Rev. 12-2026) www.irs.gov/Form1099MISC 5112 CORRECTED (if checked) Copy 2 To be Filed with Recipient’s State or Local Income Tax Return, or Copy 1 For State Tax Department $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2 Form 1099-MISC (Rev. December 2026) Miscellaneous Information Department of the Treasury - Internal Revenue Service OMB No. 1545-0115 For calendar year VOID PAYER’S TIN RECIPIENT’S TIN requirement Account number (see instructions) 1 Rents 2 Royalties 3 Other income 4 Federal income tax withheld 5 Fishing boat proceeds 6 Medical and health care payments 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 8 Substitute payments in lieu of dividends or interest 9 Crop insurance proceeds 10 Gross proceeds paid to an attorney 11 Fish purchased for resale 12 Section 409A deferrals 13a Cash tips 13b TTOC 14 Overtime compensation 15 compensation 16 State tax withheld 17 State/Payer’s state no. 18 State income Form 1099-MISC (Rev. 12-2026) www.irs.gov/Form1099MISC PAYER’S name, street address, city or town, telephone no., state or province, country, ZIP or foreign postal code RECIPIENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code RECIPIENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code PAYER’S name, street address, city or town, telephone no., state or province, country, ZIP or foreign postal code $ $ MANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS DETACH BEFORE MAILING __ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Form 1099-MISC (Rev. December 2026) Miscellaneous Information Copy B For Recipient Department of the Treasury - Internal Revenue Service This is important tax information and is being furnished to the IRS. If you are return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. OMB No. 1545-0115 For calendar year CORRECTED (if checked) PAYER’S TIN RECIPIENT’S TIN requirement Account number (see instructions) 1 Rents 2 Royalties 3 Other income 4 Federal income tax withheld 5 Fishing boat proceeds 6 Medical and health care payments 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 8 Substitute payments in lieu of dividends or interest 9 Crop insurance proceeds 10 Gross proceeds paid to an attorney 11 Fish purchased for resale 12 Section 409A deferrals 13a Cash tips 13b TTOC 14 Overtime compensation 15 compensation 16 State tax withheld 17 State/Payer’s state no. 18 State income Form 1099-MISC (Rev. 12-2026) (keep for your records) www.irs.gov/Form1099MISC 5111 PAYER’S name, street address, city or town, telephone no., state or province, country, ZIP or foreign postal code RECIPIENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code RECIPIENT’S name, street address, city or town, state or province, country, ZIP or foreign postal code $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Form 1099-MISC (Rev. December 2026) Miscellaneous Information Copy B For Recipient Department of the Treasury - Internal Revenue Service This is important tax information and is being furnished to the IRS. If you are return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. OMB No. 1545-0115 For calendar year CORRECTED (if checked) RECIPIENT’S TIN requirement Account number (see instructions) 1 Rents 2 Royalties 3 Other income 4 Federal income tax withheld 5 Fishing boat proceeds 6 Medical and health care payments 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 8 Substitute payments in lieu of dividends or interest 9 Crop insurance proceeds 10 Gross proceeds paid to an attorney 11 Fish purchased for resale 12 Section 409A deferrals 13a Cash tips 13b TTOC 14 Overtime compensation 15 compensation 16 State tax withheld 17 State/Payer’s state no. 18 State income Form 1099-MISC (Rev. 12-2026) (keep for your records) www.irs.gov/Form1099MISC PAYER’S TIN PAYER’S name, street address, city or town, telephone no., state or province, country, ZIP or foreign postal code $ $ 9595 9595 Form 1099-MISC (Rev. December 2026) Miscellaneous Information Copy A For Internal Revenue Service Center Department of the Treasury - Internal Revenue Service OMB No. 1545-0115 information, Privacy Act, and Paperwork Reduction Act Notice, see the General Instructions for Certain Information Returns. www.irs.gov/Form1099 For calendar year VOID CORRECTED requirement Account number (see instructions) 2nd TIN not. 1 Rents 2 Royalties 3 Other income 4 Federal income tax withheld 5 Fishing boat proceeds 6 Medical and health care payments 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 8 Substitute payments in lieu of dividends or interest 9 Crop insurance proceeds 10 Gross proceeds paid to an attorney 11 Fish purchased for resale 12 Section 409A deferrals 13a Cash tips 13b TTOC 14 Overtime compensation 15 compensation 16 State tax withheld 17 State/Payer’s state no. 18 State income Form 1099-MISC (Rev. 12-2026) Created 5/26/26 www.irs.gov/Form1099MISC Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 41-0852411 Form 1099-MISC (Rev. December 2026) Miscellaneous Information Copy A For Internal Revenue Service Center Department of the Treasury - Internal Revenue Service OMB No. 1545-0115 information, Privacy Act, and Paperwork Reduction Act Notice, see the General Instructions for Certain Information Returns. www.irs.gov/Form1099 For calendar year VOID CORRECTED PAYER’S TIN RECIPIENT’S TIN requirement Account number (see instructions) 2nd TIN not. 1 Rents 2 Royalties 3 Other income 4 Federal income tax withheld 5 Fishing boat proceeds 6 Medical and health care payments 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 8 Substitute payments in lieu of dividends or interest 9 Crop insurance proceeds 10 Gross proceeds paid to an attorney 11 Fish purchased for resale 12 Section 409A deferrals 13a Cash tips 13b TTOC 14 Overtime compensation 15 compensation 16 State tax withheld 17 State/Payer’s state no. 18 State income Form 1099-MISC www.irs.gov/Form1099MISC $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ PAYER’S name Street address Room or suite no. City or town Telephone number State or province Country ZIP or foreign postal code Street address Apt. no. City or town State or province Country ZIP or foreign postal code PAYER’S name Street address Room or suite no. City or town Telephone number State or province Country ZIP or foreign postal code PAYER’S TIN RECIPIENT’S TIN RECIPIENT’S name Street address RECIPIENT’S name Apt. no. City or town State or province Country ZIP or foreign postal code $ 41-0852411 5110 (Rev. 12-2026) Created 5/26/26 MANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS NEC5112 DETACH BEFORE MAILING Form 1099-NEC (Rev. December 2026) Nonemployee Compensation Copy 2 Department of the Treasury - Internal Revenue Service OMB No. 1545-0116 For calendar year VOID CORRECTED Account number (see instructions) 1a Nonemployee compensation $ 1b Cash tips $ 1c TTOC 1d Overtime compensation $ 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 3 Excess golden parachute payments $ 4 Federal income tax withheld $ 5 State tax withheld $ $ 6 State/Payer’s state no. 7 State income $ $ Form 1099-NEC (Rev. 12-2026) www.irs.gov/Form1099NEC To be Filed with Recipient’s State or Local Income Tax Return, or Copy 1 For State Tax Department PAYER’S name, street address, room or suit no., city or town, state or province, country, ZIP or foreign postal code, and telephone no. RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code Form 1099-NEC (Rev. December 2026) Nonemployee Compensation Copy 2 Department of the Treasury - Internal Revenue Service OMB No. 1545-0116 For calendar year VOID CORRECTED Account number (see instructions) 1a Nonemployee compensation $ 1b Cash tips $ 1c TTOC 1d Overtime compensation $ 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 3 Excess golden parachute payments $ 4 Federal income tax withheld $ 5 State tax withheld $ $ 6 State/Payer’s state no. 7 State income $ $ Form 1099-NEC (Rev. 12-2026) www.irs.gov/Form1099NEC To be Filed with Recipient’s State or Local Income Tax Return, or Copy 1 For State Tax Department PAYER’S name, street address, room or suit no., city or town, state or province, country, ZIP or foreign postal code, and telephone no. RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code MANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS DETACH BEFORE MAILING Form 1099-NEC (Rev. December 2026) Nonemployee Compensation Copy B For Recipient Department of the Treasury - Internal Revenue Service This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. OMB No. 1545-0116 For calendar year CORRECTED (if checked) PAYER’S TIN RECIPIENT’S TIN Account number (see instructions) 1a Nonemployee compensation $ 1b Cash tips $ 1c TTOC 1d Overtime compensation $ 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 3 Excess golden parachute payments $ 4 Federal income tax withheld $ 5 State tax withheld $ $ 6 State/Payer’s state no. 7 State income $ $ Form 1099-NEC (Rev. 12-2026) (keep for your records) www.irs.gov/Form1099NEC Form 1099-NEC (Rev. December 2026) Nonemployee Compensation Copy B For Recipient Department of the Treasury - Internal Revenue Service This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. OMB No. 1545-0116 For calendar year CORRECTED (if checked) PAYER’S TIN RECIPIENT’S TIN Account number (see instructions) 1a Nonemployee compensation $ 1b Cash tips $ 1c TTOC 1d Overtime compensation $ 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 3 Excess golden parachute payments $ 4 Federal income tax withheld $ 5 State tax withheld $ $ 6 State/Payer’s state no. 7 State income $ $ Form 1099-NEC (Rev. 12-2026) (keep for your records) www.irs.gov/Form1099NEC NEC5111 PAYER’S name, street address, room or suit no., city or town, state or province, country, ZIP or foreign postal code, and telephone no. RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code PAYER’S name, street address, room or suit no., city or town, state or province, country, ZIP or foreign postal code, and telephone no. RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code DETACH BEFORE MAILING MANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKS Form 1099-NEC (Rev. December 2026) Nonemployee Compensation Copy A For Internal Revenue Service Center Department of the Treasury - Internal Revenue Service OMB No. 1545-0116 For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the General Instructions for Certain Information Returns. www.irs.gov/Form1099 For calendar year 7171 VOID CORRECTED PAYER’S name Street address Room or suite no. City or town Telephone number State or province Country ZIP or foreign postal code PAYER’S TIN RECIPIENT’S TIN RECIPIENT’S name Street address Apt. no. City or town State or province Country ZIP or foreign postal code Account number (see instructions) 2nd TIN not. 1a Nonemployee compensation $ 1b Cash tips $ 1c TTOC 1d Overtime compensation $ 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 3 Excess golden parachute payments $ 4 Federal income tax withheld $ 5 State tax withheld $ $ 6 State/Payer’s state no. 7 State income $ $ Form 1099-NEC (Rev. 12-2026) Created 4/9/26 www.irs.gov/Form1099NEC Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page 41-0852411 Form 1099-NEC (Rev. December 2026) Nonemployee Compensation Copy A For Internal Revenue Service Center Department of the Treasury - Internal Revenue Service OMB No. 1545-0116 For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the General Instructions for Certain Information Returns. www.irs.gov/Form1099 For calendar year 7171 VOID CORRECTED PAYER’S name Street address Room or suite no. City or town Telephone number State or province Country ZIP or foreign postal code PAYER’S TIN RECIPIENT’S TIN RECIPIENT’S name Street address Apt. no. City or town State or province Country ZIP or foreign postal code Account number (see instructions) 2nd TIN not. 1a Nonemployee compensation $ 1b Cash tips $ 1c TTOC 1d Overtime compensation $ 2 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale 3 Excess golden parachute payments $ 4 Federal income tax withheld $ 5 State tax withheld $ $ 6 State/Payer’s state no. 7 State income $ $ Form 1099-NEC (Rev. 12-2026) Created 4/9/26 www.irs.gov/Form1099NEC 41-0852411
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