4:["$","div",null,{"className":"min-h-screen bg-white flex flex-col","children":[["$","div",null,{"className":"px-6 pt-6 pb-4 border-b border-gray-100","children":[["$","div",null,{"className":"flex items-center gap-1.5 text-xs text-gray-400 mb-4","children":[["$","a",null,{"href":"/","className":"hover:text-[#26a69a] transition-colors","children":"Market"}],["$","span",null,{"children":"›"}],["$","span",null,{"className":"text-gray-600","children":"Form 1096"}]]}],["$","div",null,{"className":"text-[10px] text-gray-400 uppercase tracking-widest mb-1","children":"Company Profile"}],["$","h1",null,{"className":"text-2xl font-bold text-gray-900","children":"Form 1096"}],null]}],["$","div",null,{"className":"flex-1 px-6 py-6","children":[["$","p",null,{"className":"text-sm text-gray-600 leading-relaxed mb-8","children":"Form 1096 is an Internal Revenue Service (IRS) tax form used in the United States used to summarize information returns being sent to the IRS. Information returns are sent by the issuer to recipients as well as the IRS, but Form 1096 is not sent to the recipients. Instead, it is only sent to the IRS."}],["$","div",null,{"className":"columns-1 md:columns-2 gap-10","children":[["$","div","0",{"className":"mb-8 break-inside-avoid","children":[["$","div",null,{"className":"text-xs font-semibold text-gray-400 uppercase tracking-wide mb-3 border-b border-gray-100 pb-1","children":"Paper versus electronic filing"}],["$","div",null,{"className":"text-sm text-gray-600 leading-relaxed wiki-content","dangerouslySetInnerHTML":{"__html":"Form 1096 is only used if one is physically filing the accompanying forms with the IRS. If one files the accompanying forms electronically, then Form 1096 is not required. 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. ==Requirements=="}}]]}],["$","div","1",{"className":"mb-8 break-inside-avoid","children":[["$","div",null,{"className":"text-xs font-semibold text-gray-400 uppercase tracking-wide mb-3 border-b border-gray-100 pb-1","children":"Requirements"}],["$","div",null,{"className":"text-sm text-gray-600 leading-relaxed wiki-content","dangerouslySetInnerHTML":{"__html":"Each type of form must be sent with a separate Form 1096. For the purpose of filing Form 1096, variants of certain forms are treated as separate types. For instance with Form 1099, each variant (such as Form 1099-MISC and Form 1099-K) is treated as a different form. In box 6 on Form 1096, only one box should have an \"X\" mark in it. For Form W-2, Form W-3 is used instead of Form 1096. ==References=="}}]]}]]}],["$","div",null,{"className":"mt-8 pt-4 border-t border-gray-100","children":["$","a",null,{"href":"https://en.wikipedia.org/wiki/Form%201096","target":"_blank","rel":"noopener noreferrer","className":"text-xs text-gray-400 hover:text-gray-600 transition-colors","children":"Source: Wikipedia ↗"}]}]]}],["$","div",null,{"className":"px-6 py-4 border-t border-gray-100 flex justify-between items-center","children":[["$","a",null,{"href":"/","className":"text-xs text-gray-300 italic hover:text-gray-500 transition-colors","children":"tickerdossier.com"}],["$","a",null,{"href":"https://tickerdossier.substack.com","target":"_blank","rel":"noopener noreferrer","className":"text-xs text-gray-400 hover:text-gray-600 transition-colors","children":"tickerdossier.substack.com"}]]}]]}]