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2022 IRS 1096 UT: What You Should Know
About Form 1096, Annual Summary and Transmittal of — IRS (for the year) On new Form 1099-MISC, List the taxpayer as the “payer” and enter the correct address of the taxpayer account. Correctable errors on the Form 1096 and/or the new Forms 1099 with the IRS Submission Processing Center for the tax year. The Form 1096 will show up as “1099-DIV” on the bottom of your 1099-MISC. About Form 1096, Annual Summary and Transmittal of — IRS On new Form 1099-DIV, enter the correct date/time on line 2. On new Form 1096, add the correct address to list under Line 8. About Form 1096, Annual Summary and Transmittal of — IRS On new Form 1096, add the correct address to list under Line 8. On new Form 1096 for calendar year, add the correct address for January 1. Then amend lines 2 and 8 only when necessary. 1099-MISC for 2025 Tax Year: — 1099-DIV and 1099-MISC For Form 1099-MISC for 2017, file Form 1096 electronically with the IRS Submission Processing Center (SPC). On the Form 1096 for the tax year of 2017, enter the correct month & day in the “SUBMIT” box. On the second page of the 1099-DIV for the 2025 tax year, enter the correct address and state listed under State of Report. If you filed a Form 1095 for that year, enter the correct address for your Taxpayer Identification Number (TIN) and enter “1040X” instead of “1215”. 1099-MISC for 2025 Tax Year: 1099-DIV and 1099-MISC-NR For Form 1099-MISC for 2016, file Form 1096 electronically with the IRS Submission Processing Center (SPC).
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