Interest Income and Original Issue Discount
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Forms 1099-INT and 1099-OID - Introductory Material
- Instructions for Forms 1099-INT and 1099-OID - Main Contents
- Specific Instructions for Form 1099-INT
- Box 1. Interest Income
- Box 2. Early Withdrawal Penalty
- Box 3. Interest on U.S. Savings Bonds and Treas. Obligations
- Box 4. Federal Income Tax Withheld
- Box 5. Investment Expenses
- Box 6. Foreign Tax Paid
- Box 7. Foreign Country or U.S. Possession
- Box 8. Tax-Exempt Interest
- Box 9. Specified Private Activity Bond Interest
- Box 10. Tax-Exempt Bond CUSIP No.
- Box 11. State
- Box 12. State Identification No.
- Box 13. State Tax Withheld
- Rules for Widely Held Fixed Investment Trusts (WHFITs)
- Rules for REMICs, FASITs, and Issuers of CDOs
- Specific Instructions for Form 1099-OID
- Box 1. Original Issue Discount for 2013
- Box 2. Other Periodic Interest
- Box 3. Early Withdrawal Penalty
- Box 4. Federal Income Tax Withheld
- Box 5. Foreign Tax Paid
- Box 6. Foreign Country or U.S. Possession
- Box 7. Description
- Box 8. Original Issue Discount on U.S. Treasury Obligations
- Box 9. Investment Expenses
- Box 10. State
- Box 11. State Identification No.
- Box 12. State Tax Withheld
- Rules for Widely Held Fixed Investment Trusts (WHFITs) and Widely Held Mortgage Trusts (WHMTs)
- Rules for REMICs, FASITs, and Issuers of CDOs
- Specific Instructions for Form 1099-INT
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