- 1). Call the IRS at 800-829-3676 to request 1099 and 1096 forms. The 1099 and 1096 forms available on the IRS website cannot be scanned by the IRS and therefore cannot be filed with the IRS. If you file a 1099 or 1096 form printed from the Internet, the IRS will fine you $50 per form.
- 2). Enter your name, address and tax identification number on the 1099 form, as well as the name, address and tax identification number of your subcontractor. In the correct boxes, input the amount of wages paid to your subcontractor. Complete a 1099 for each subcontractor.
- 3). Add the total amount of wages paid to subcontractors from each 1099 you are filing and input the total on Form 1096, line five. Fill out the rest of Form 1096, which requires your name, address and taxpayer identification number. Enter the number of 1099s you are filing on line three of your 1096.
- 4). Mail form 1096 and Copy A of each 1099 form to the IRS. Maryland taxpayers must mail copies to:
Department of Treasury
Internal Revenue Service Center
Kansas City, MO 64999 - 5). Give or mail Copy 1, Copy 2 and Copy B to the subcontractor listed on the respective 1099 form. Keep Copy C for your records.
- Advertisement -
- Advertisement -