Form 1096 is a tax form that is used by an organization to summarize the information returns like Form 1099, Form 1098, Form 5498, Form W-2G that have been filed by the organization to the IRS.
Your organization has to file Form 1096 if you have already filed any of the information returns that are listed in the Form 1096. In this case, you will have to complete Form 1096 before filing Form 990. You must use the Line 1a of Part 5 of Form 990 to enter the number of information returns that have been mentioned in your Form 1096.
Enter -0- in the Line 1a of Part 5 of Form 990, if you did not file any information returns listed in Form 1096.