One important document is IRS Form 1096—it’s kind of like the cover letter for your 1099 forms when you're mailing in paper versions of the forms to the IRS. It's the required way to summarize ...

If you file Form 1099-NEC on paper, you must submit it with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. However, this form isn't required if you file electronically.