Non-Profit 1099 and 1096 Transmittal
Grantees are required to complete the IRS Form 1099 and 1096 for miscellaneous income, the Annual Summary and Transmittal of U.S. Information Returns when making payments in excess of $600 to a worker who is not considered an employee. Copies of this form must be provided to the worker and the IRS.
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Forms - Paying Others
Form 1099 MISC, Miscellaneous Income
If you make payments in excess of $600 to a worker who is not considered an employee, you must prepare Form 1099 Miscellaneous Income. Copies of this form must be provided to the worker and the IRS.
The IRS compares the payments shown on the information returns with each recipient's income tax return to determine whether the payments were reported as income.
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
If Forms 1099 are being sent to the IRS on paper, they must be transmitted with Form 1096 Annual Summary and Transmittal of U.S. Information Returns. Form 1096 reflects the totals from all of the Forms 1099-Misc. that you issued. If the Form 1099-Misc. information is being transmitted to the IRS electronically or on magnetic media, then a Form 1096 is not required.
Due dates for forms 1099-MISC. and 1096
- January 31: Forms 1099-Misc. must be provided to each income recipient.
- February 28: Forms 1099-Misc must be submitted to the IRS if you are transmitting on paper or magnetic media. Form 1096 must accompany paper submissions.
- March 31: Forms 1099-Misc. must be submitted to the IRS if you are transmitting electronically.
Distribution of Form 1099-MISC.
The state tax department
The payment recipient
The payment recipient - to be filed with their state income tax return
You - the payer
TIN Matching is part of a suite of internet based pre-filing e-services that allow "authorized payers" the opportunity to match 1099 payee information against IRS records prior to filing information returns.
For additional information about reporting payments to recipients who are not employees, refer to one or more of the following (PDF):
- Form W-9, Request for Taxpayer Identification Number and Certification [PDF, 72 KB]
- Form W-9, Instructions [PDF, 30 KB]
- Form 1096, Annual Summary and Transmittal of U.S. Information Returns [PDF, 79 KB]
- Form 1099-MISC, Miscellaneous Income [PDF, 99 KB]
- Form 1099-MISC, Instructions [PDF, 75 KB]
- Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business [PDF, 190 KB]
- Form 8809, Request for Extension of Time to File Information Returns [PDF, 70 KB]
- Publication 3609, Filing Information Returns Electronically (FIRE) [PDF, 246 KB]
Non-Profit 1099 and 1096 Transmittal. IRS. 2007. English.
Last Reviewed: November 2008
Last Updated: October 15, 2014