IRS Form 1099-INT 2018 Interest Income

IRS Form 1099-int, "Interest Income" is a tax form issued by the United States Internal Revenue Service. The latest version of the form was released in January 1, 2018. A up-to-date fillable 1099-int Form in PDF is available for download below.

The IRS-issued "Interest Income" is available for digital filing or can be filled out through the Adobe Reader application on your desktop or mobile device.

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Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
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
2018
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
2018 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
2018
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
2018
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. If you file Form 1040, you may deduct these expenses on the
security, then your payer will only report the gross amount of interest paid to
“Other expenses” line of Schedule A (Form 1040) subject to the 2% limit. This
you. For a noncovered security acquired at a premium, your payer is only
amount is included in box 1.
required to report the gross amount of interest paid to you.
Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction
Recipient's taxpayer identification number (TIN). For your protection, this
or a credit on your Form 1040. See your Form 1040 instructions.
form may show only the last four digits of your TIN (social security number
Box 7. Shows the country or U.S. possession to which the foreign tax was paid.
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
identification number (ATIN), or employer identification number (EIN)). However,
Box 8. Shows tax-exempt interest paid to you during the calendar year by the
the issuer has reported your complete TIN to the IRS.
payer. Report this amount on line 8b of Form 1040 or Form 1040A. This amount
FATCA filing requirement. If the FATCA filing requirement box is checked, the
may be subject to backup withholding. See box 4. See the instructions above
payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting
for a tax-exempt covered security acquired at a premium.
requirement. You also may have a filing requirement. See the Instructions for
Box 9. Shows tax-exempt interest subject to the alternative minimum tax. This
Form 8938.
amount is included in box 8. See the Instructions for Form 6251. See the
Account number. May show an account or other unique number the payer
instructions above for a tax-exempt covered security acquired at a premium.
assigned to distinguish your account.
Box 10. For a taxable or tax-exempt covered security, if you made an election
Box 1. Shows taxable interest paid to you during the calendar year by the payer.
under section 1278(b) to include market discount in income as it accrues and
This does not include interest shown in box 3. May also show the total amount
you notified your payer of the election in writing in accordance with Regulations
of the credits from clean renewable energy bonds, new clean renewable energy
section 1.6045-1(n)(5), shows the market discount that accrued on the debt
bonds, qualified energy conservation bonds, qualified zone academy bonds,
instrument during the year while held by you, unless it was reported on Form
qualified school construction bonds, and build America bonds that must be
1099-OID. For a taxable or tax-exempt covered security acquired on or after
included in your interest income. These amounts were treated as paid to you
January 1, 2015, accrued market discount will be calculated on a constant yield
during 2018 on the credit allowance dates (March 15, June 15, September 15,
basis unless you notified your payer in writing in accordance with Regulations
and December 15). For more information, see Form 8912. See the instructions
section 1.6045-1(n)(5) that you did not want to make a constant yield election for
above for a taxable covered security acquired at a premium.
market discount under section 1276(b). Report the accrued market discount on
your income tax return as directed in the instructions for Form 1040 or 1040A.
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
Market discount on a tax-exempt security is includible in taxable income as
your income tax return. See the Instructions for Form 1040 to see where to take
interest income.
the deduction.
(Continued on the back of Copy 2.)

Download IRS Form 1099-INT 2018 Interest Income

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