Form 1099-INT, Interest Income Instructions
This form contains 127 fields organized into 22 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account Information | ||
| Account number (see instructions) | Text |
Enter the account number associated with the interest income, if applicable. Refer to the form instructions for more details.
|
| Account number (see instructions) | Text |
Enter the account number associated with the interest income, if applicable. Refer to the form's instructions for more details.
|
| Account number (see instructions) | Text |
Enter the account number associated with the interest income, as per the instructions provided.
|
| Account number (see instructions) | Text |
Enter the account number associated with the interest income, as per the instructions. Maximum length is 44 characters.
|
| Bond Information | ||
| 14 Tax-exempt and tax credit bond CUSIP no | Text |
Enter the CUSIP number for tax-exempt and tax credit bonds. This is a unique identifier for securities.
|
| 14 Tax-exempt and tax credit bond CUSIP no | Text |
Enter the CUSIP number for tax-exempt and tax credit bonds. This is a unique identifier for securities.
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| 14 Tax-exempt and tax credit bond CUSIP no | Text |
Enter the CUSIP number for tax-exempt and tax credit bonds. The CUSIP number is a unique identifier for securities.
|
| Bond Premium | ||
| Number |
Enter the bond premium amount.
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|
| Number |
Enter the amount of bond premium on tax-exempt bond.
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|
| Number |
Enter the bond premium on tax-exempt bond interest. This is the amount reported in Box 11 of Form 1099-INT.
|
|
| topmostSubform[0].CopyB[0].RghtColumn[0].Box12[0].f2_20[0 | Number |
Enter the bond premium on Treasury obligations. This is the amount reported in Box 12 of Form 1099-INT.
|
| topmostSubform[0].CopyB[0].RghtColumn[0].Box13[0].f2_21[0 | Number |
Enter the bond premium on tax-exempt bonds. This is the amount reported in Box 13 of Form 1099-INT.
|
| Expenses | ||
| Number |
Enter the amount of investment expenses in Box 5, if applicable.
|
|
| Number |
Enter the investment expenses related to the interest income. This is the amount reported in Box 5 of Form 1099-INT.
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| topmostSubform[0].Copy2[0].RghtColumn[0].Box5[0].f2_13[0 | Number |
Enter the investment expenses in Box 5.
|
| Filing Information | ||
| topmostSubform[0].Copy1[0].CopyHeader[0].c2_1[0]_1 | CheckBox |
Check this box if the form is being filed for the first time for the specified calendar year.
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| topmostSubform[0].Copy1[0].CopyHeader[0].c2_1[1]_2 | CheckBox |
Check this box if the form is a corrected version of a previously filed form.
|
| Foreign Information | ||
| 7 Foreign country or U.S. territory | Text |
Enter the name of the foreign country or U.S. territory where the interest was earned.
|
| 7 Foreign country or U.S. territory | Text |
Enter the name of the foreign country or U.S. territory where the interest income was earned, if applicable.
|
| 7 Foreign country or U.S. territory | Text |
Enter the name of the foreign country or U.S. territory in Box 7.
|
| Foreign Tax | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Box6[0].f1_14[0 | Number |
Enter the amount of foreign tax paid.
|
| Number |
Enter the foreign tax paid on the interest income. This is the amount reported in Box 6 of Form 1099-INT.
|
|
| topmostSubform[0].Copy2[0].RghtColumn[0].Box6[0].f2_14[0 | Number |
Enter the foreign tax paid in Box 6.
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| Form Options | ||
| topmostSubform[0].Copy2[0].LeftColumn[0].c2_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| General Information | ||
| For calendar year | Text |
Enter the calendar year for which the interest income is being reported. This should be a four-digit year, such as 2023.
|
| topmostSubform[0].CopyA[0].CopyHeader[0].c1_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
|
| topmostSubform[0].CopyA[0].CopyHeader[0].c1_1[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
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| topmostSubform[0].CopyA[0].LeftColumn[0].c1_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
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| topmostSubform[0].CopyA[0].LeftColumn[0].c1_3[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
|
| For calendar year | Text |
Enter the calendar year for which the interest income is being reported.
|
| topmostSubform[0].Copy1[0].LftColumn[0].c2_2[0]_1 | CheckBox |
Check this box if applicable, as per the form's instructions.
|
| For calendar year | Text |
Enter the calendar year for which the interest income is being reported. Use a four-digit year format (e.g., 2023).
|
| For calendar year | Text |
Enter the calendar year for which the interest income is being reported.
|
| topmostSubform[0].Copy2[0].CopyHeader[0].c2_1[0]_2 | CheckBox |
Check this box if applicable to indicate a specific condition or requirement as per the form instructions.
|
| Interest Income | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Box2[0].f1_10[0 | Number |
Enter the amount of interest on U.S. Savings Bonds and Treasury obligations.
|
| topmostSubform[0].CopyA[0].RightColumn[0].Box1[0].f1_9[0 | Number |
Enter the total amount of interest income paid to the recipient.
|
| Number |
Enter the amount of interest on U.S. Savings Bonds and Treasury obligations.
|
|
| topmostSubform[0].Copy1[0].RghtCol[0].Box1[0].f2_9[0 | Number |
Enter the amount of interest income in Box 1. This is the total interest paid to the recipient.
|
| Number |
Enter the amount of interest on U.S. Savings Bonds and Treasury obligations in Box 3, if applicable.
|
|
| Number |
Enter the total interest income received during the tax year. This is the amount reported in Box 1 of Form 1099-INT.
|
|
| topmostSubform[0].CopyB[0].RghtColumn[0].Box3[0].f2_11[0 | Number |
Enter the interest on U.S. Savings Bonds and Treasury obligations. This is the amount reported in Box 3 of Form 1099-INT.
|
| S | Number |
Enter the amount of interest income in Box 1.
|
| topmostSubform[0].Copy2[0].RghtColumn[0].Box3[0].f2_11[0 | Number |
Enter the amount of interest on U.S. Savings Bonds and Treasury obligations in Box 3.
|
| 8 Tax-exempt interest | Number |
Enter the amount of tax-exempt interest income received. This is interest income that is not subject to federal income tax.
|
| topmostSubform[0].Copy2[0].RghtColumn[0].Box9[0].f2_17[0 | Number |
Enter the amount of specified private activity bond interest. This is typically interest from bonds issued for private activities.
|
| Market discount | Number |
Enter the amount of market discount on bonds. Market discount is the difference between the purchase price of a bond and its face value.
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| Number |
Enter the amount of bond premium on tax-exempt bonds. This is the amount paid over the face value of a bond.
|
|
| topmostSubform[0].Copy2[0].RghtColumn[0].Box12[0].f2_20[0 | Number |
Enter the amount of bond premium on tax-exempt private activity bonds. This is the premium paid over the face value of such bonds.
|
| Number |
Enter the amount of interest on U.S. Savings Bonds and Treasury obligations. This is interest income from U.S. government securities.
|
|
| Interest Income Details | ||
| topmostSubform[0].Copy1[0].RghtCol[0].Box6[0].f2_14[0 | Number |
Enter the amount of foreign tax paid on interest income, if applicable.
|
| 7 Foreign country or U.S. territory | Text |
Specify the foreign country or U.S. territory where the interest income was earned.
|
| Number |
Enter the tax-exempt interest amount, if applicable.
|
|
| Number |
Enter the specified private activity bond interest amount, if applicable.
|
|
| topmostSubform[0].Copy1[0].RghtCol[0].Box10[0].f2_18[0 | Number |
Enter the market discount amount, if applicable.
|
| Number |
Enter the bond premium amount on tax-exempt bond, if applicable.
|
|
| Number |
Enter the bond premium amount on tax credit bond, if applicable.
|
|
| Number |
Enter the amount of U.S. savings bond interest, if applicable.
|
|
| 14 Tax-exempt and tax credit bond CUSIP no | Text |
Enter the CUSIP number for tax-exempt and tax credit bonds, if applicable.
|
| Investment Expenses | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Box5[0].f1_13[0 | Number |
Enter the amount of investment expenses.
|
| Market Discount | ||
| Number |
Enter the market discount amount.
|
|
| topmostSubform[0].CopyB[0].RghtColumn[0].Box10[0].f2_18[0 | Number |
Enter the market discount accrued on the interest income. This is the amount reported in Box 10 of Form 1099-INT.
|
| Payer Information | ||
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| Payer's RTN (optional) | Text |
Enter the payer's Routing Transit Number (RTN), if applicable. This is optional.
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| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, address, and contact information including telephone number.
|
| PAYER'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payer. This is typically an Employer Identification Number (EIN) or Social Security Number (SSN).
|
| Payer's RTN (optional) | Text |
Enter the payer's Routing Transit Number (RTN), if applicable. This is optional.
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| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| Payer's RTN (optional) | Text |
Enter the payer's Routing Transit Number (RTN), if applicable. This is optional.
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, address, and contact information including street, city, state, ZIP code, and phone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN), which can be a Social Security Number (SSN) or Employer Identification Number (EIN).
|
| Payer's RTN (optional) | Text |
Enter the Payer's Routing Transit Number (RTN) if applicable. This is optional.
|
| Penalties | ||
| topmostSubform[0].Copy1[0].RghtCol[0].Box2[0].f2_10[0 | Number |
Enter the amount of early withdrawal penalty in Box 2, if applicable.
|
| Number |
Enter any early withdrawal penalties incurred during the tax year. This is the amount reported in Box 2 of Form 1099-INT.
|
|
| topmostSubform[0].Copy2[0].RghtColumn[0].Box2[0].f2_10[0 | Number |
Enter the amount of early withdrawal penalty in Box 2.
|
| Private Activity Bond Interest | ||
| Number |
Enter the specified private activity bond interest.
|
|
| Recipient Information | ||
| RECIPIENT'S TIN | Number |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient of the interest income.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.
|
| RECIPIENT'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the recipient. This is typically a Social Security Number (SSN) or Employer Identification Number (EIN).
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| RECIPIENT'S name | Text |
Enter the full name of the recipient of the interest income.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
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| e7e8 City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city, state or province, country, and ZIP or foreign postal code of the recipient's address.
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| topmostSubform[0].CopyB[0].CopyBHeader[0].c2_1[0]_2 | CheckBox |
Check this box if the recipient is a corporation.
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| RECIPIENT'S TIN | Number |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient of the interest income.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
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| 98eb City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.
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| topmostSubform[0].CopyB[0].LeftColumn[0].c2_2[0]_1 | CheckBox |
Check this box if the recipient is a nonresident alien.
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| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN), which can be a Social Security Number (SSN) or Employer Identification Number (EIN).
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| RECIPIENT'S name | Text |
Enter the full name of the recipient of the interest income.
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| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
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| 82ef | Text |
Enter the city, state, and ZIP code of the recipient's address.
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| State Information | ||
| 15 State | Text |
Enter the two-letter state abbreviation where the interest income is being reported.
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| topmostSubform[0].CopyA[0].RightColumn[0].Boxes15_16_17[0].f1_24[0 | Text |
Enter the two-letter state abbreviation for the state related to the interest income.
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| topmostSubform[0].CopyA[0].RightColumn[0].Boxes15_16_17[0].f1_25[0 | Text |
Enter the state identification number for the payer, if applicable.
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| topmostSubform[0].CopyA[0].RightColumn[0].Boxes15_16_17[0].f1_27[0 | Text |
Enter any additional state-specific information required for reporting.
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| topmostSubform[0].CopyA[0].RightColumn[0].Boxes15_16_17[0].f1_28[0 | Text |
Enter any additional state-specific information required for reporting.
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| 15 State | Text |
Enter the two-letter abbreviation for the state where the interest income is being reported.
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| ef 15 | Text |
Enter the two-letter abbreviation for the state where the interest income is being reported.
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| topmostSubform[0].CopyB[0].RghtColumn[0].Boxes15_16_17[0].f2_25[0 | Text |
Enter the state identification number or other relevant state-specific information.
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| topmostSubform[0].CopyB[0].RghtColumn[0].Boxes15_16_17[0].f2_26[0 | Text |
Enter the state identification number or other relevant state-specific information.
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| 17 State | Text |
Enter the two-letter abbreviation for the state where the interest income is being reported.
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| topmostSubform[0].CopyB[0].RghtColumn[0].Boxes15_16_17[0].f2_28[0 | Text |
Enter the state identification number or other relevant state-specific information.
|
| 0efb 82564 | Text |
Enter the state code for the state where the interest income is taxable. This is a two-letter state abbreviation.
|
| 0efb 82564 d2 | Text |
Enter the state identification number for the payer. This is a two-digit number assigned by the state.
|
| State | Text |
Enter the name of the state where the interest income is taxable.
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| 17 State | Text |
Enter the name of the state where the interest income is taxable.
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| State Tax Information | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Boxes15_16_17[0].f1_26[0 | Number |
Enter the amount of state tax withheld, if any.
|
| 15 State | Text |
Enter the two-letter state abbreviation for the state where the interest income is reported.
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| bc 66 | Text |
Enter the two-letter state abbreviation for the state where the interest income is reported.
|
| topmostSubform[0].Copy1[0].RghtCol[0].Boxes15_16_17[0].f2_25[0 | Text |
Enter the state identification number, if applicable.
|
| topmostSubform[0].Copy1[0].RghtCol[0].Boxes15_16_17[0].f2_26[0 | Number |
Enter the state tax withheld amount, if applicable.
|
| 17 State | Text |
Enter the state abbreviation where the interest income is being reported for state tax purposes.
|
| topmostSubform[0].Copy1[0].RghtCol[0].Boxes15_16_17[0].f2_28[0 | Text |
Enter the state identification number for the payer, if applicable.
|
| topmostSubform[0].Copy2[0].RghtColumn[0].Boxes15_16_17[0].f2_25[0 | Number |
Enter the amount of state tax withheld from the interest income. This is the tax amount withheld by the state.
|
| 17 State tax withheld $ 94ec | Number |
Enter the amount of state tax withheld from the interest income. This is the tax amount withheld by the state.
|
| Tax-Exempt Bond Information | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Box12[0].f1_20[0 | Text |
Enter the amount of tax-exempt bond CUSIP number.
|
| Tax-Exempt Interest | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Box8[0].f1_16[0 | Number |
Enter the tax-exempt interest amount.
|
| Number |
Enter the tax-exempt interest income received during the tax year. This is the amount reported in Box 8 of Form 1099-INT.
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|
| Number |
Enter the specified private activity bond interest, which is a subset of tax-exempt interest. This is the amount reported in Box 9 of Form 1099-INT.
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|
| Taxes Withheld | ||
| topmostSubform[0].CopyA[0].RightColumn[0].Box4[0].f1_12[0 | Number |
Enter the amount of federal income tax withheld from the interest income.
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| topmostSubform[0].Copy1[0].RghtCol[0].Box4[0].f2_12[0 | Number |
Enter the amount of federal income tax withheld in Box 4, if applicable.
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| topmostSubform[0].CopyB[0].RghtColumn[0].Box4[0].f2_12[0 | Number |
Enter the federal income tax withheld from the interest income. This is the amount reported in Box 4 of Form 1099-INT.
|
| Number |
Enter the federal income tax withheld in Box 4.
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|