IRS Form 1099-INT "Interest Income"

IRS Form 1099-INT is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Interest Income".

Download a PDF version of the latest IRS Form 1099-INT down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

Step-by-step Form 1099-INT instructions can be downloaded by clicking this link.

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Download IRS Form 1099-INT "Interest Income"

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VOID
CORRECTED
9292
PAYER’S name, street address, city or town, state or province, country, ZIP
Payer's RTN (optional)
OMB No. 1545-0112
or foreign postal code, and telephone no.
Interest
2019
Income
1 Interest income
1099-INT
$
Form
2 Early withdrawal penalty
Copy A
$
RECIPIENT’S TIN
PAYER’S TIN
For
3 Interest on U.S. Savings Bonds and Treas. obligations
Internal Revenue
Service Center
$
RECIPIENT’S name
4 Federal income tax withheld
5 Investment expenses
File with Form 1096.
$
$
6 Foreign tax paid
7 Foreign country or U.S. possession
For Privacy Act
$
Street address (including apt. no.)
and Paperwork
8 Tax-exempt interest
9 Specified private activity bond
Reduction Act
interest
Notice, see the
2019 General
$
$
City or town, state or province, country, and ZIP or foreign postal code
Instructions for
10 Market discount
11 Bond premium
Certain
Information
$
$
FATCA filing
Returns.
requirement
12 Bond premium on Treasury obligations
13 Bond premium on tax–exempt bond
$
$
Account number (see instructions)
2nd TIN not.
14 Tax-exempt and tax credit
15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
$
1099-INT
Form
Cat. No. 14410K
www.irs.gov/Form1099INT
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
9292
PAYER’S name, street address, city or town, state or province, country, ZIP
Payer's RTN (optional)
OMB No. 1545-0112
or foreign postal code, and telephone no.
Interest
2019
Income
1 Interest income
1099-INT
$
Form
2 Early withdrawal penalty
Copy A
$
RECIPIENT’S TIN
PAYER’S TIN
For
3 Interest on U.S. Savings Bonds and Treas. obligations
Internal Revenue
Service Center
$
RECIPIENT’S name
4 Federal income tax withheld
5 Investment expenses
File with Form 1096.
$
$
6 Foreign tax paid
7 Foreign country or U.S. possession
For Privacy Act
$
Street address (including apt. no.)
and Paperwork
8 Tax-exempt interest
9 Specified private activity bond
Reduction Act
interest
Notice, see the
2019 General
$
$
City or town, state or province, country, and ZIP or foreign postal code
Instructions for
10 Market discount
11 Bond premium
Certain
Information
$
$
FATCA filing
Returns.
requirement
12 Bond premium on Treasury obligations
13 Bond premium on tax–exempt bond
$
$
Account number (see instructions)
2nd TIN not.
14 Tax-exempt and tax credit
15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
$
1099-INT
Form
Cat. No. 14410K
www.irs.gov/Form1099INT
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
Payer's RTN (optional)
OMB No. 1545-0112
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Interest
2019
Income
1 Interest income
1099-INT
$
Form
2 Early withdrawal penalty
Copy 1
$
PAYER’S TIN
RECIPIENT’S TIN
For State Tax
3 Interest on U.S. Savings Bonds and Treas. obligations
Department
$
RECIPIENT’S name
4 Federal income tax withheld
5 Investment expenses
$
$
6 Foreign tax paid
7 Foreign country or U.S. possession
$
Street address (including apt. no.)
8 Tax-exempt interest
9 Specified private activity bond
interest
$
$
City or town, state or province, country, and ZIP or foreign postal code
10 Market discount
11 Bond premium
$
$
FATCA filing
requirement
12 Bond premium on Treasury obligations
13 Bond premium on tax-exempt bond
$
$
Account number (see instructions)
14 Tax-exempt and tax credit
15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
$
1099-INT
Form
www.irs.gov/Form1099INT
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
Payer's RTN (optional)
OMB No. 1545-0112
or foreign postal code, and telephone no.
Interest
2019
Income
1 Interest income
1099-INT
$
Form
2 Early withdrawal penalty
Copy B
$
PAYER’S TIN
RECIPIENT’S TIN
For Recipient
3 Interest on U.S. Savings Bonds and Treas. obligations
$
This is important tax
RECIPIENT’S name
4 Federal income tax withheld
5 Investment expenses
information and is
$
$
being furnished to the
6 Foreign tax paid
7 Foreign country or U.S. possession
IRS. If you are
$
required to file a
Street address (including apt. no.)
return, a negligence
8 Tax-exempt interest
9 Specified private activity bond
penalty or other
interest
sanction may be
$
$
imposed on you if
City or town, state or province, country, and ZIP or foreign postal code
this income is
10 Market discount
11 Bond premium
taxable and the IRS
determines that it has
$
$
not been reported.
FATCA filing
requirement
12 Bond premium on Treasury obligations
13 Bond premium on tax-exempt bond
$
$
Account number (see instructions)
14 Tax-exempt and tax credit
15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
$
1099-INT
(keep for your records)
Form
www.irs.gov/Form1099INT
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
The information provided may be different for covered and noncovered
Box 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds,
securities. For a description of covered securities, see the Instructions for
and Treasury notes. This may or may not all be taxable. See Pub. 550. This
Form 8949. For a taxable covered security acquired at a premium, unless you
interest is exempt from state and local income taxes. This interest is not
notified the payer in writing in accordance with Regulations section
included in box 1. See the instructions above for a taxable covered security
1.6045-1(n)(5) that you did not want to amortize the premium under section 171,
acquired at a premium.
or for a tax-exempt covered security acquired at a premium, your payer
Box 4. Shows backup withholding. Generally, a payer must backup withhold if
generally must report either (1) a net amount of interest that reflects the offset of
you did not furnish your taxpayer identification number (TIN) or you did not
the amount of interest paid to you by the amount of premium amortization
furnish the correct TIN to the payer. See Form W-9. Include this amount on your
allocable to the payment(s), or (2) a gross amount for both the interest paid to
income tax return as tax withheld.
you and the premium amortization allocable to the payment(s). If you did notify
Box 5. Any amount shown is your share of investment expenses of a single-
your payer that you did not want to amortize the premium on a taxable covered
class REMIC. This amount is included in box 1.
security, then your payer will only report the gross amount of interest paid to
Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction
you. For a noncovered security acquired at a premium, your payer is only
or a credit on your Form 1040. See your Form 1040 instructions.
required to report the gross amount of interest paid to you.
Box 7. Shows the country or U.S. possession to which the foreign tax was paid.
Recipient's taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your TIN (social security number
Box 8. Shows tax-exempt interest paid to you during the calendar year by the
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
payer. See how to report this amount in the Instructions for Form 1040. This
identification number (ATIN), or employer identification number (EIN)). However,
amount may be subject to backup withholding. See Box 4 above. See the
the issuer has reported your complete TIN to the IRS.
instructions above for a tax-exempt covered security acquired at a premium.
FATCA filing requirement. If the FATCA filing requirement box is checked, the
Box 9. Shows tax-exempt interest subject to the alternative minimum tax. This
payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting
amount is included in box 8. See the Instructions for Form 6251. See the
requirement. You also may have a filing requirement. See the Instructions for
instructions above for a tax-exempt covered security acquired at a premium.
Form 8938.
Box 10. For a taxable or tax-exempt covered security, if you made an election
Account number. May show an account or other unique number the payer
under section 1278(b) to include market discount in income as it accrues and
assigned to distinguish your account.
you notified your payer of the election in writing in accordance with Regulations
Box 1. Shows taxable interest paid to you during the calendar year by the payer.
section 1.6045-1(n)(5), shows the market discount that accrued on the debt
This does not include interest shown in box 3. May also show the total amount
instrument during the year while held by you, unless it was reported on Form
of the credits from clean renewable energy bonds, new clean renewable energy
1099-OID. For a taxable or tax-exempt covered security acquired on or after
bonds, qualified energy conservation bonds, qualified zone academy bonds,
January 1, 2015, accrued market discount will be calculated on a constant yield
qualified school construction bonds, and build America bonds that must be
basis unless you notified your payer in writing in accordance with Regulations
included in your interest income. These amounts were treated as paid to you
section 1.6045-1(n)(5) that you did not want to make a constant yield election for
during 2019 on the credit allowance dates (March 15, June 15, September 15,
market discount under section 1276(b). Report the accrued market discount on
and December 15). For more information, see Form 8912. See the instructions
your income tax return as directed in the Instructions for Form 1040. Market
above for a taxable covered security acquired at a premium.
discount on a tax-exempt security is includible in taxable income as interest
income.
Box 2. Shows interest or principal forfeited because of early withdrawal of time
savings. You may deduct this amount to figure your adjusted gross income on
your income tax return. See the Instructions for Form 1040 to see where to take
(Continued on the back of Copy 2.)
the deduction.
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
Payer's RTN (optional)
OMB No. 1545-0112
or foreign postal code, and telephone no.
Interest
2019
Income
1 Interest income
1099-INT
$
Form
2 Early withdrawal penalty
Copy 2
$
PAYER’S TIN
RECIPIENT’S TIN
3 Interest on U.S. Savings Bonds and Treas. obligations
$
RECIPIENT’S name
4 Federal income tax withheld
5 Investment expenses
$
$
To be filed with
6 Foreign tax paid
7 Foreign country or U.S. possession
recipient's state
$
Street address (including apt. no.)
income tax
8 Tax-exempt interest
9 Specified private activity bond
return, when
interest
required.
$
$
City or town, state or province, country, and ZIP or foreign postal code
10 Market discount
11 Bond premium
$
$
FATCA filing
requirement
12 Bond premium on Treasury obligations
13 Bond premium on tax-exempt bond
$
$
Account number (see instructions)
14 Tax-exempt and tax credit
15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
$
1099-INT
Form
www.irs.gov/Form1099INT
Department of the Treasury - Internal Revenue Service
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