0124 Form 1099-INT (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1099int.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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 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.

If you have 10 or more information returns to file, you may be required to file e-file. Go to IRS.gov/InfoReturn for e-file options.

If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If you want to file them on paper, you can place an order for the official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order.

See Publications 1141, 1167, and 1179 for more information about printing these forms.

$ $

Exceptions & meaning →

Interest Income¶

Copy A

For Internal Revenue

Service Center

File with Form 1096.

For Privacy Act and Paperwork

Reduction Act Notice, see the current General

Instructions for

Certain Information

Returns.

9292 VOID CORREC			CTED
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	Payer’s RTN (optional)	Form1099-INT (Rev. January 2024) OMB No. 1545-0112	Form1099-INT (Rev. January 2024) OMB No. 1545-0112
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	1 Interest income $	1 Interest income $
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	For calendar year	For calendar year
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2 Early withdrawal penalty $	2 Early withdrawal penalty $	2 Early withdrawal penalty $
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	4 Federal income tax withheld $	5 Investment expenses $	5 Investment expenses $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	6 Foreign tax paid $	7 Foreign country or U.S. territory	7 Foreign country or U.S. territory
Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)
Street address (including apt. no.)	Street address (including apt. no.)	Street address (including apt. no.)	8 Tax-exempt interest $	9Specified private activity bond interest $	9Specified private activity bond interest $
City or town, state or province, country, and ZIP or foreign postal code
City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	City or town, state or province, country, and ZIP or foreign postal code	10Market discount $	11Bond premium $	11Bond premium $
		FATCA filing requirement	FATCA filing requirement	FATCA filing requirement	FATCA filing requirement
		FATCA filing requirement	12 Bond premium on Treasury obligations $	13 Bond premium on tax-exempt bond $	13 Bond premium on tax-exempt bond $
Account number (see instructions)	Account number (see instructions)	2nd TIN not.	14Tax-exempt and tax credit bond CUSIP no.	15State	16State identification no.
Account number (see instructions)	Account number (see instructions)	2nd TIN not.	14Tax-exempt and tax credit bond CUSIP no.

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 14410K

Department of the Treasury - Internal Revenue Service

VOID CORRECTED

Exceptions & meaning →

Interest Income¶

Copy 1

For State Tax

Department

$ $

PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.			Payer’s RTN (optional)	OMB No. 1545-0112 1099-INT Form (Rev. January 2024)
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	1 Interest income $	1 Interest income $
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	For calendar year	For calendar year
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2 Early withdrawal penalty $	2 Early withdrawal penalty $	2 Early withdrawal penalty $
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	4 Federal income tax withheld $	5 Investment expenses $	5 Investment expenses $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	6 Foreign tax paid $	7 Foreign country or U.S. territory	7 Foreign country or U.S. territory
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	8 Tax-exempt interest $	9Specified private activity bond interest $	9Specified private activity bond interest $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	10Market discount $	11Bond premium $	11Bond premium $
		FATCA filing requirement	FATCA filing requirement	FATCA filing requirement	FATCA filing requirement
		FATCA filing requirement	12 Bond premium on Treasury obligations $	13 Bond premium on tax-exempt bond $	13 Bond premium on tax-exempt bond $
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	14Tax-exempt and tax credit bond CUSIP no.	15State	16State identification no.
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	14Tax-exempt and tax credit bond CUSIP no.

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

Exceptions & meaning →

Interest Income¶

Copy B

For Recipient

$ $

PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.			Payer’s RTN (optional)	OMB No. 1545-0112 1099-INT Form (Rev. January 2024)
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	1 Interest income $	1 Interest income $
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	For calendar year	For calendar year
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2 Early withdrawal penalty $	2 Early withdrawal penalty $	2 Early withdrawal penalty $
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	4 Federal income tax withheld $	5 Investment expenses $	5 Investment expenses $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	6 Foreign tax paid $	7 Foreign country or U.S. territory	7 Foreign country or U.S. territory
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	8 Tax-exempt interest $	9Specified private activity bond interest $	9Specified private activity bond interest $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	10Market discount $	11Bond premium $	11Bond premium $
		FATCA filing requirement	FATCA filing requirement	FATCA filing requirement	FATCA filing requirement
		FATCA filing requirement	12 Bond premium on Treasury obligations $	13Bond premium on tax-exempt bond $	13Bond premium on tax-exempt bond $
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	14Tax-exempt and tax credit bond CUSIP no.	15State	16State identification no.
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	14Tax-exempt and tax credit bond CUSIP no.

Department of the Treasury - Internal Revenue Service

This is important tax

information and is being furnished to the

IRS. If you are required to file a return, a negligence

penalty or other sanction may be imposed on you if

this income is taxable and the IRS determines that it has

not been reported.

Instructions for Recipient The information provided may be different for covered and noncovered securities. For a description of covered securities, see the Instructions for Form 8949. For a taxable covered security acquired at a premium, unless you notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize the premium under section 171, or for a tax-exempt covered security acquired at a premium, your payer must generally report either (1) a net amount of interest that reflects the offset of the amount of interest paid to you by the amount of premium amortization allocable to the payment(s), or (2) a gross amount for both the interest paid to you and the premium amortization allocable to the payment(s). If you did notify your payer that you did not want to amortize the premium on a taxable covered security, then your payer will only report the gross amount of interest paid to you. For a noncovered security acquired at a premium, your payer is only required to report the gross amount of interest paid to you. Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. FATCA filing requirement. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. You may also have a filing requirement. See the Instructions for Form 8938. Account number. May show an account or other unique number the payer assigned to distinguish your account. Payer’s Routing Transit Number (RTN). A payer may include the RTN to identify the bank or financial institution where your account is held. Box 1. Shows taxable interest paid to you during the calendar year by the payer. This does not include interest shown in box 3. May also show the total amount of the credits from clean renewable energy bonds, new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds, qualified school construction bonds, and build America bonds that must be included in your interest income. These amounts were treated as paid to you during the calendar year on the credit allowance dates (March 15, June 15, September 15, and December 15). For more information, see Form 8912. See the instructions above for a taxable covered security acquired at a premium. 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 the deduction.

Box 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, and Treasury notes. This may or may not all be taxable. See Pub. 550. This interest is exempt from state and local income taxes. This interest is not included in box 1. See the instructions above for a taxable covered security acquired at a premium. Box 4. Shows backup withholding. Generally, a payer must backup withhold if you did not furnish your TIN or you did not furnish the correct TIN to the payer. See Form W-9. Include this amount on your income tax return as tax withheld. Box 5. Any amount shown is your share of investment expenses of a singleclass REMIC. This amount is included in box 1. Note: This amount is not deductible. Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or a credit on your Form 1040 or 1040-SR. See your tax return instructions. Box 7. Shows the country or U.S. territory to which the foreign tax was paid. Box 8. Shows tax-exempt interest paid to you during the calendar year by the payer. See how to report this amount in the Instructions for Form 1040. This amount may be subject to backup withholding. See Box 4 above. See the instructions above for a tax-exempt covered security acquired at a premium. Box 9. Shows tax-exempt interest subject to the alternative minimum tax. This amount is included in box 8. See the Instructions for Form 6251. See the instructions above for a tax-exempt covered security acquired at a premium. Box 10. For a taxable or tax-exempt covered security, if you made an election under section 1278(b) to include market discount in income as it accrues and you notified your payer of the election in writing in accordance with Regulations section 1.6045-1(n)(5), shows the market discount that accrued on the debt instrument during the year while held by you, unless it was reported on Form 1099-OID. For a taxable or tax-exempt covered security acquired on or after January 1, 2015, accrued market discount will be calculated on a constant yield basis unless you notified your payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to make a constant yield election for market discount under section 1276(b). Report the accrued market discount on your income tax return as directed in the Instructions for Form 1040. Market discount on a tax-exempt security is includible in taxable income as interest income.

(Continued on the back of Copy 2.)

CORRECTED (if checked)

Exceptions & meaning →

Interest Income¶

Copy 2

$ $

PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.			Payer’s RTN (optional)	OMB No. 1545-0112 1099-INT Form (Rev. January 2024)
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	1 Interest income $	1 Interest income $
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	1 Interest income $	For calendar year	For calendar year
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.	2 Early withdrawal penalty $	2 Early withdrawal penalty $	2 Early withdrawal penalty $
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $	3 Interest on U.S. Savings Bonds and Treasury obligations $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	4 Federal income tax withheld $	5 Investment expenses $	5 Investment expenses $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	6 Foreign tax paid $	7 Foreign country or U.S. territory	7 Foreign country or U.S. territory
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	8 Tax-exempt interest $	9Specified private activity bond interest $	9Specified private activity bond interest $
RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	RECIPIENT’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code	10Market discount $	11Bond premium $	11Bond premium $
		FATCA filing requirement	FATCA filing requirement	FATCA filing requirement	FATCA filing requirement
		FATCA filing requirement	12 Bond premium on Treasury obligations $	13 Bond premium on tax-exempt bond $	13 Bond premium on tax-exempt bond $
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	14Tax-exempt and tax credit bond CUSIP no.	15State	16State identification no.
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	14Tax-exempt and tax credit bond CUSIP no.

Department of the Treasury - Internal Revenue Service

To be filed with recipient’s state

income tax return, when

required.

Instructions for Recipient (continued) Box 11. For a taxable covered security (other than a U.S. Treasury obligation), shows the amount of premium amortization allocable to the interest payment(s), unless you notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize bond premium under section 171. If an amount is reported in this box, see the Instructions for Schedule B (Form 1040) to determine the net amount of interest includible in income on Form 1040 or 1040-SR with respect to the security. If an amount is not reported in this box for a taxable covered security acquired at a premium and the payer is reporting premium amortization, the payer has reported a net amount of interest in box 1. If the amount in box 11 is greater than the amount of interest paid on the covered security, see Regulations section 1.171-2(a)(4). Box 12. For a U.S. Treasury obligation that is a covered security, shows the amount of premium amortization allocable to the interest payment(s), unless you notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize bond premium under section 171. If an amount is reported in this box, see the Instructions for Schedule B (Form 1040) to determine the net amount of interest includible in income on Form 1040 or 1040-SR with respect to the U.S. Treasury obligation. If an amount is not reported in this box for a U.S. Treasury obligation that is a covered security acquired at a premium and the payer is reporting premium amortization, the payer has reported a net amount of interest in box 3. If the amount in box 12 is greater than the amount of interest paid on the U.S. Treasury obligation, see Regulations section 1.171-2(a)(4).

Box 13. For a tax-exempt covered security, shows the amount of premium amortization allocable to the interest payment(s). If an amount is reported in this box, see Pub. 550 to determine the net amount of tax-exempt interest reportable on Form 1040 or 1040-SR. If an amount is not reported in this box for a tax-exempt covered security acquired at a premium, the payer has reported a net amount of interest in box 8 or 9, whichever is applicable. If the amount in box 13 is greater than the amount of interest paid on the tax-exempt covered security, the excess is a nondeductible loss. See Regulations section 1.171-2(a)(4)(ii). Box 14. Shows CUSIP number(s) for tax-exempt bond(s) on which tax-exempt interest was paid, or tax credit bond(s) on which taxable interest was paid or tax credit was allowed, to you during the calendar year. If blank, no CUSIP number was issued for the bond(s). Boxes 15–17. State tax withheld reporting boxes. Nominees. If this form includes amounts belonging to another person(s), you are considered a nominee recipient. Complete a Form 1099-INT for each of the other owners showing the income allocable to each. File Copy A of the form with the IRS. Furnish Copy B to each owner. List yourself as the “payer” and the other owner(s) as the “recipient.” File Form(s) 1099-INT with Form 1096 with the Internal Revenue Service Center for your area. On Form 1096, list yourself as the “filer.” A spouse is not required to file a nominee return to show amounts owned by the other spouse. Future developments. For the latest information about developments related to Form 1099-INT and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099INT . Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

Exceptions & meaning →