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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.

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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

Online Ordering for Information Returns and Employer Returns

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Comment on Form 1099-INT

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Page Last Reviewed or Updated: 31-Dec-2014