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The 1096 goes to the IRS, not the payee. You will need to file one. Some vendors that you can use to e-file a 1099 will issue the 1096 automatically, make sure you read the rules and instructions carefully.
See this TurboTax support FAQ for Quick Employer Forms - https://ttlc.intuit.com/community/forms/help/how-do-i-create-w-2-and-1099-forms-in-turbotax/01/25869
Quick Employer Forms FAQ are here,
https://quickemployerforms.intuit.com/faq.htm
If you use the Online Quick Employer Forms the 1096 is automatically filed electronically. Ifyou use the Windows Home & Business program you have a choice. If you use the built in W2/1099 Reporter you have to mail in the 1096 & 1099 to the IRS yourself.
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