Payer, recipient and account details
Names, addresses and TINs, the account number (required when filing multiple forms for one recipient or checking the FATCA box), and a corrected checkbox.
1099-INT
Interest Income
- Agency
- IRS
- Revision
- Rev. January 2024
- Fillable fields
- 127
- Pages
- 7
- Official source
- IRS form page
- Checked
- October 14, 2026
Form 1099-INT: Interest Income
Form 1099-INT is the statement a bank, credit union, brokerage or other payer uses to report interest it paid you during the year. The payer sends you one copy and files another with the IRS. You use the amounts to report interest on your own tax return.
Payers fill this form out. If you received one, check that your name and taxpayer identification number are right and that the amounts match your account statements. If you are the payer, for example a business that pays interest on a loan from an individual, you may have to issue one too.
The form covers more than ordinary savings interest. It also reports interest on U.S. Savings Bonds and Treasury obligations, tax-exempt interest, foreign tax paid on interest, and backup withholding.
What's on Form 1099-INT
Boxes 1 to 4
Box 1 interest income, box 2 early withdrawal penalty, box 3 interest on U.S. Savings Bonds and Treasury obligations, box 4 federal income tax withheld.
Boxes 5 to 7
Box 5 investment expenses (single-class REMICs only), box 6 foreign tax paid, box 7 the foreign country or U.S. territory.
Boxes 8 and 9
Box 8 tax-exempt interest. Box 9 specified private activity bond interest, which is also included in the box 8 total.
Boxes 10 to 13: bond adjustments
Market discount (10) and bond premium amortization on taxable (11), Treasury (12) and tax-exempt (13) covered securities.
Boxes 14 to 17
Box 14 is the tax-exempt bond CUSIP number. Boxes 15 to 17 are optional state information: state, payer's state number and state tax withheld.
How to fill out Form 1099-INT
- 1
Payer and recipient
Enter your name, address and TIN, and the recipient's name, address and TIN. You may truncate the recipient's TIN on the recipient copy but never on the IRS copy, and you may never truncate the payer's TIN.
- 2
Box 1
Enter taxable interest paid or credited during the year that is not reportable in box 3. The instructions generally call for $10 or more.
- 3
Box 2
Enter interest or principal forfeited because of early withdrawal of a time deposit. It does not reduce the box 1 amount.
- 4
Box 3
Enter interest on U.S. Savings Bonds, Treasury bills, notes and bonds. Do not include it in box 1.
- 5
Box 4
Enter any federal income tax you withheld as backup withholding.
- 6
Box 8
Put tax-exempt interest here, not in box 1. Original issue discount generally goes on Form 1099-OID, except for obligations with a term of one year or less.
- 7
Boxes 6 and 7
Enter foreign tax paid in U.S. dollars and name the country or territory.
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Deadlines, where to send it and common mistakes
Deadlines
Due dates are listed each year in the General Instructions for Certain Information Returns. For 2025 returns, paper filing with the IRS was due March 2, 2026 and electronic filing March 31, 2026.
E-file rule
If you must file 10 or more information returns in total, you must file electronically. Paper filers send Copy A with Form 1096.
Backup withholding
It applies to box 1 (reduced by box 2), box 3 and box 8 amounts when a recipient's TIN is not furnished properly. The rate is in the General Instructions.
Penalties
The instructions send you to the General Instructions for penalties. A copy of Copy A printed from the PDF cannot be scanned and should not be filed.
Common mistakes
Putting tax-exempt interest in box 1, leaving out an account number when required, and truncating the payer's TIN.
Related forms
1099-DIV
Dividends and Distributions
140 fields, 6 pages
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
1099-OID
Original Issue Discount
111 fields, 7 pages
1096
Annual Summary and Transmittal of U.S. Information Returns
55 fields, 3 pages
8815
Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989 (For Filers With Qualified Higher Education Expenses)
39 fields, 4 pages
1099-R
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
257 fields, 9 pages
Who needs to file Form 1099-INT?
The instructions are written for payers. You file one for each person in these situations.
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Questions about Form 1099-INT
Who fills out Form 1099-INT?
The payer of the interest. A bank or other payer fills it out and sends you a copy. You do not complete it to report your own interest.
Why did I not get a 1099-INT from my bank?
Payers file for $10 or more in boxes 1, 3 or 8, so smaller amounts may not be reported on a form. Ask your payer if you expect one.
What is the difference between box 1 and box 3?
Box 1 is taxable interest from sources like bank accounts. Box 3 is interest on U.S. Savings Bonds, Treasury bills, notes and bonds.
Where does tax-exempt interest go?
In box 8. The instructions say it belongs there and not in box 1.
Is interest inside an IRA reported on this form?
No. Tax-deferred interest earned inside an IRA is not reported on Form 1099-INT.
Do I need to send a copy to the IRS myself as a recipient?
No. The payer files Copy A with the IRS. Recipients keep their copy and use it for their return.