About Form 1099-INT, Interest Income | Internal Revenue Service

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

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