I have a client who didn't send out 1099s in 2022 or 2023. Can those be filed now? If so, what about the 1096? I don't see any actual older year 1096's on the IRS site.

[IsabellaG]

Yes, you can submit prior year 1099s to the IRS. 

I see Information Only 1096s  on the IRS website for 2022 and 2023, but they clearly state that they aren't scannable, and I don't see an option to order older forms through the IRS. 

I do see some of these older forms available online through Ebay and I see that at least one company that advertises that you can efile through them, but I can't vouch for their accuracy. I know that Intuit's Quick Employer Forms does not currently let you create 1099s for a prior year.

[egcohen]

Thank you for getting back to me.  I'm glad I can file the 1099s but my understanding is that I have to file a 1096 with manual 1099s and if the IRS doesn't have usable older ones, then I'm not certain how to accomplish that.  Does anyone have suggestions?  Thank you.

[LindaS5247]

You must send Copies A of all paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Instructions for completing Form 1096 are contained on Form 1096. Also see part E.

You can find older versions of Form(s) 1099 by clicking here.  

You can also find older versions of Form 1096 at this link by typing "1096" in the search bar.

Click here for General Instructions for Certain Information Returns (2025)

{Edited 04/03/2025|08:49 AM PST}

@egcohen 
 

[egcohen]

Thank you. So I’m good on 1099s. But how do I get older 1096 forms to file? Thanks. Eli. 

[AmyC]

For 2023, Form 1096. For 2022, Form 1096. Both were on the IRS website for prior year forms.

[egcohen]

Thank you for attempting to assist.  I did see these forms previously and unfortunately they are informational only as per these instructions:

Attention filers of Form 1096: This form is provided for informational purposes only. It appears in red, similar to the official IRS form. The official printed version of this IRS form is scannable, but a copy, printed from this website, is not. Do not print and file a Form 1096 downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties.

To order official IRS information returns, which include a scannable Form 1096 for filing with the IRS, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order.

Because of these instructions, I went to IRS.gov/orderforms, and the only 1096s they have are 2024 and 2025.  That's why I'm still not certain how to obtain and file the 1096 for prior years.

Thank you all in advance for help.

Eli

[AmyC]

You are correct. I see some on eBay. You will have to locate those old forms on your own- if you are trying to avoid that penalty. You will be looking at penalties for the late filing and the IRS will charge interest on the penalties. Using a print instead of a scan also has a penalty.