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.
Other Items You May Find Useful
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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Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations