Thank you @rjs so much for your quick response.
> You should have given the actual recipient a Form 1099-INT or 1099-DIV, and filed those forms with the IRS along with Form 1096.
So just to make sure, where would their copy of the 1099-INT/DIV come from? Just as a simple example, I have a 1099-INT from my bank showing an interest of $1000, where $600 belongs to me and $400 belongs to them. Do I give them a copy of that 1099-INT (showing $1000)?
Also could you confirm who will file Form 1096 - me, them, or both of us?
Thank you again for your help.
