Form 1099-INT

Interest Income

6049

Payors use Form 1099-INT to report:

$10 or more in interest income, interest on U.S. Savings Bonds and Treasury Obligations, and Tax-Exempt Interest (or at least $600 of interest paid in the course of their trade or business
Amounts withheld and paid any non-U.S. tax on interest; or
Amounts withheld (and not refunded) of any federal income tax under the backup withholding rules regardless of the amount of the payment.

Reminders for payors:

Report only interest payments made in the course of your trade or business including federal, state, and local government agencies and activities deemed nonprofit, or for which you were a nominee/middleman.
Report interest that is taxable original issue discount (OID) in box 1 or 8 of Form 1099-OID, Original Issue Discount, not on Form 1099-INT.
Report interest that is tax-exempt OID in box 11 of Form 1099-OID, not on Form 1099-INT.
Report exempt-interest dividends from a mutual fund or other regulated investment company (RIC) on Form 1099-DIV.

The name, address, taxpayer identification number and phone number of the payor,
The name, address, and taxpayer identification number of the recipient,
Interest income,
Early withdrawal penalty,
Interest on U.S. Savings Bonds and Treasury Obligations,
Federal income tax withheld,
Investment expense,
Foreign tax paid and identification of the country,
Tax-exempt interest,
Special private activity bond interest,
Market discount,
Bond premium,
Bond premium on Treasury obligations,
Bond premium on tax-exempt bond,
Tax-exempt and tax credit bond CUSIP number,
State information,

Please see Form 1099-INT for all other information required to be reported.

$10 or more ($600 or more in some cases).

January 31.

February 28.

March 31.