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If one files the accompanying forms electronically, then Form 1096 is not required. [2] [3] When more than 250 information returns (e.g. Forms 1042-S, 1098, 1099) of a single type are filed for the calendar year, one is required to file all forms of that type electronically with the IRS, in which case Form 1096 is not used for that type. [4]
Taxpayers can e-file free using the IRS Free File service, either using an authorized IRS e-file provider's tax software, if eligible, or by using online Free File Fillable Forms from the Free File Alliance. Prior to 2020, the use of a third party was required for IRS e-file, and it was not possible to e-file directly through the IRS website. [4]
The IRS Free File Program is a service that allows U.S. taxpayers to prepare and e-file their federal income tax returns for free. Through the program, commercial tax software companies that are part of the Free File Alliance offer free tax preparation software to tax filers with annual adjusted gross income (AGI) below $84,000 for Tax Year 2024.
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