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Instructions for IRS Form 1099-INT, 1099-OID
for the current year.
Instructions for IRS Form 1099-INT, 1099-OID Interest Income and Original Issue Discount
This document contains official instructions for IRS Form 1099-INT , and IRS Form 1099-OID . Both forms are released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1099-INT is available for download through this link.
FAQ
Q: What is IRS Form 1099-INT?A: IRS Form 1099-INT is used to report interest income received during the tax year.
Q: What is IRS Form 1099-OID?A: IRS Form 1099-OID is used to report original issue discount income received during the tax year.
Q: What is interest income?A: Interest income is the money earned from interest on bank accounts, loans, or other investments.
Q: What is original issue discount income?A: Original issue discount income is the difference between the stated redemption price and the issue price of a discounted bond or note.
Q: Who should file IRS Form 1099-INT?A: Financial institutions and other entities that pay interest income to individuals or businesses should file IRS Form 1099-INT.
Q: Who should file IRS Form 1099-OID?A: Financial institutions and other entities that pay original issue discount income to individuals or businesses should file IRS Form 1099-OID.
Q: What information is required on IRS Form 1099-INT?A: The form requires information about the recipient, the payer, the amount of interest income, and any federal tax withheld.
Q: What information is required on IRS Form 1099-OID?A: The form requires information about the recipient, the payer, the amount of original issue discount income, and any federal tax withheld.
Q: When is the deadline to file IRS Form 1099-INT?A: The deadline to file IRS Form 1099-INT is January 31st.
Q: When is the deadline to file IRS Form 1099-OID?A: The deadline to file IRS Form 1099-OID is January 31st.
Instruction Details:
- This 9-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
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