Form 1099-INT, Interest Income
File this form for each person:
- to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10,
- for whom you withheld and paid any foreign tax on interest, or
- from whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items You May Find Useful
Publication 542, Corporations
Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information
Publication 1212, Guide to Original Issue Discount (OID) Instruments
Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
Comment on Form 1099-INT
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Information reporting customer service site. If you have questions about reporting on forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2C, W-2G, W-3 and W-3C, you may call 1-866-455-7438 (toll-free) or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).