Complex sentence: If the fewer than 250 requirement is met, and paper copies are filed, the IRS also requires the payer to submit a copy of form 1096, which is a summary of information forms being sent to the IRS.
Split into simpler sentences: If the fewer than 250 requirement is met, and paper copies are filed, the IRS also requires the payer to submit a copy of form 1096. The 1096 is a summary of information forms being sent to the IRS.