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.
Form 1099-INT
Cat. No. 14410K
Interest
Income
Copy A
For
Internal Revenue
Service Center
Department of the Treasury - Internal Revenue Service
File with Form 1096.
OMB No. 1545-0112
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2021 General
Instructions for
Certain
Information
Returns.
9292
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions) 2nd TIN not.
Payer’s RTN (optional)
1 Interest income
$
2 Early withdrawal penalty
$
3 Interest on U.S. Savings Bonds and Treas. obligations
$
4 Federal income tax withheld
$
5 Investment expenses
$
6 Foreign tax paid
$
7
Foreign country or U.S. possession
8 Tax-exempt interest
$
9
Specified private activity bond
interest
$
10 Market discount
$
11 Bond premium
$
12
Bond premium on Treasury obligations
$
13
Bond premium on tax-exempt bond
$
14
Tax-exempt and tax credit
bond CUSIP no.
15
State
16
State identification no.
17 State tax withheld
$
$
2021
Form 1099-INT
www.irs.gov/Form1099INT
Do Not Cut or Separate Forms on This Page Do Not Cut or Separate Forms on This Page
Form 1099-INT
2021
Interest
Income
Copy 1
For State Tax
Department
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0112
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
Payer’s RTN (optional)
1 Interest income
$
2 Early withdrawal penalty
$
3 Interest on U.S. Savings Bonds and Treas. obligations
$
4 Federal income tax withheld
$
5 Investment expenses
$
6 Foreign tax paid
$
7
Foreign country or U.S. possession
8 Tax-exempt interest
$
9
Specified private activity bond
interest
$
10 Market discount
$
11 Bond premium
$
12
Bond premium on Treasury obligations
$
13
Bond premium on tax-exempt bond
$
14
Tax-exempt and tax credit
bond CUSIP no.
15
State
16
State identification no.
17 State tax withheld
$
$
Form 1099-INT
www.irs.gov/Form1099INT
Form 1099-INT
2021
Interest
Income
Copy B
For Recipient
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.
OMB No. 1545-0112
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
Payer’s RTN (optional)
1 Interest income
$
2 Early withdrawal penalty
$
3 Interest on U.S. Savings Bonds and Treas. obligations
$
4
Federal income tax withheld
$
5 Investment expenses
$
6 Foreign tax paid
$
7
Foreign country or U.S. possession
8 Tax-exempt interest
$
9
Specified private activity bond
interest
$
10 Market discount
$
11 Bond premium
$
12
Bond premium on Treasury obligations
$
13
Bond premium on tax-exempt bond
$
14
Tax-exempt and tax credit
bond CUSIP no.
15
State
16
State identification no.
17 State tax withheld
$
$
Form 1099-INT
(keep for your records)
www.irs.gov/Form1099INT
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
generally must 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 also may 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.
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 2021 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 Forms 1040 and 1040-SR 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 single-
class 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. possession 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 Forms 1040 and
1040-SR. 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 Forms 1040 and
1040-SR. Market discount on a tax-exempt security is includible in taxable
income as interest income.
(Continued on the back of Copy 2.)
Form 1099-INT
2021
Interest
Income
Copy 2
To be filed with
recipient’s state
income tax
return, when
required.
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0112
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions)
Payer’s RTN (optional)
1 Interest income
$
2 Early withdrawal penalty
$
3 Interest on U.S. Savings Bonds and Treas. obligations
$
4 Federal income tax withheld
$
5 Investment expenses
$
6 Foreign tax paid
$
7
Foreign country or U.S. possession
8 Tax-exempt interest
$
9
Specified private activity bond
interest
$
10 Market discount
$
11 Bond premium
$
12
Bond premium on Treasury obligations
$
13
Bond premium on tax-exempt bond
$
14
Tax-exempt and tax credit
bond CUSIP no.
15
State
16
State identification no.
17 State tax withheld
$
$
Form 1099-INT
www.irs.gov/Form1099INT
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.
FreeFile. 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.
Form 1099-INT
2021
Interest
Income
Copy C
For Payer
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0112
VOID CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
RECIPIENT’S name
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
FATCA filing
requirement
Account number (see instructions) 2nd TIN not.
Payer’s RTN (optional)
1 Interest income
$
2 Early withdrawal penalty
$
3 Interest on U.S. Savings Bonds and Treas. obligations
$
4 Federal income tax withheld
$
5 Investment expenses
$
6 Foreign tax paid
$
7
Foreign country or U.S. possession
8 Tax-exempt interest
$
9
Specified private activity bond
interest
$
10 Market discount
$
11 Bond premium
$
12
Bond premium on Treasury obligations
$
13
Bond premium on tax-exempt bond
$
14
Tax-exempt and tax credit
bond CUSIP no.
15
State
16
State identification no.
17 State tax withheld
$
$
For Privacy Act
and Paperwork
Reduction Act
Notice, see the
2021 General
Instructions for
Certain
Information
Returns.
Form 1099-INT
www.irs.gov/Form1099INT
Instructions for Payer
To complete Form 1099-INT, use:
• The 2021 General Instructions for Certain Information Returns, and
• The 2021 Instructions for Forms 1099-INT and 1099-OID.
To order these instructions and additional forms, go to
www.irs.gov/Form1099INT.
Caution: Because paper forms are scanned during processing, you
cannot file Forms 1096, 1097, 1098, 1099, 3921, or 5498 that you
print from the IRS website.
Due dates. Furnish Copy B of this form to the recipient by
January 31, 2022.
File Copy A of this form with the IRS by February 28, 2022. If you
file electronically, the due date is March 31, 2022. To file
electronically, you must have software that generates a file according
to the specifications in Pub. 1220. The IRS does not provide a fill-in
form option for Copy A.
Forms 1099-INT and 1098. If you received mortgage interest in the
course of your trade or business, you may have to report it to the
payer of such mortgage interest and to the IRS on Form 1098,
Mortgage Interest Statement. Do not report mortgage interest to the
payer on Form 1099-INT. See the Instructions for Form 1098 for
information on reporting mortgage interest.
Foreign recipient. If the recipient is a nonresident alien, you may have
to withhold federal income tax and file Form 1042-S. See the
Instructions for Form 1042-S and Pub. 515.
Need help? If you have questions about reporting on Form 1099-INT,
call the information reporting customer service site toll free at
866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing
or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not toll free).