About Form 1099-INT, Interest Income

File Form 1099-INT 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.
  • From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.

Current Revision


Recent Developments

None at this time.


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