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Federal forms, ICRs, and supporting documents

Information Collection Request

Form 1096 - Annual Summary and Transmittal of U.S. Information Returns

ICR 202410-1545-010 · OMB 1545-0108 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form 1096 Return of information as to payments of $600 or more Form and Instruction Modified Repair queued
1545-0108 Supporting Statement.docx Supporting Statement A Uploaded 2025-02-19 Missing upstream
IC Document Collections
IC IDCollectionTypeStatusForm
16918 Return of information as to payments of $600 or more Form and Instruction Modified
ICR Details
1545-0108 202410-1545-010
Received in OIRA 202108-1545-005
TREAS/IRS
Form 1096 - Annual Summary and Transmittal of U.S. Information Returns
Revision of a currently approved collection   No
Regular 02/28/2025
  Requested Previously Approved
36 Months From Approved 02/28/2025
2,124,667 5,640,300
403,687 1,297,269
0 0
Sections 408(i), 6041 through 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, and 6050P of the Internal Revenue Code (IRC), provide for the filing of information returns to report the payment of certain types of income, mortgage interest, and IRA contributions. Form 1096 is used by information return filers to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service (IRS).
US Code: 26 USC 6045 Name of Law: Returns of brokers
   US Code: 26 USC 408 Name of Law: Individual retirement accounts
   US Code: 26 USC 6047 Name of Law: Information relating to certain trusts and annuity plans
   US Code: 26 USC 6049 Name of Law: Returns regarding payments of interest
   US Code: 26 USC 6050 Name of Law: Information Concerning Transactions With Other Persons
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6041 Name of Law: Information at source
  
None
Not associated with rulemaking
  89 FR 66505 08/15/2024
90 FR 10996 02/28/2025
No
1
IC Title Form No. Form Name
Return of information as to payments of $600 or more 1096 Annual Summary and Transmittal of U.S. Information Returns
  Total Request Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 2,124,667 5,640,300 0 0 -3,515,633 0
Annual Time Burden (Hours) 403,687 1,297,269 0 -84,986 -808,596 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
Yes
Changing Forms
Changes to update box numbers for Forms 1099-MISC and 1099-NEC along with updated filing projections will result in a decrease in the estimated annual burden. Changes made to the form will result in a burden decrease of 84,986 hours. Updated estimates based on 2023 Pub 6961 will result in burden decrease of 808,596 hours.
$166,518
No
    No
    No
No
No
No
No
David Kabore 817 232-6356 [email protected]
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
02/28/2025