Form 1099-INT, Interest Income
File Form 1099-INT, Interest Income, for each person to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for Box 1. Interest Income),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 1212, Guide to Original Issue Discount (OID) Instruments
Comment on Form 1099-INT
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