Form 1099-INT

2013

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 

2013 General

Instructions for

Certain 

Information

Returns.

9292 VOID CORRECTED

PAYER’S name, street address, city or town, province or state, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S federal identification number RECIPIENT’S identification number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

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 Tax-exempt bond CUSIP no. 11 State 12 State identification no. 13 State tax withheld

$

$

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

2013 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, province or state, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S federal identification number RECIPIENT’S identification number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

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 Tax-exempt bond CUSIP no. 11 State 12 State identification no. 13 State tax withheld

$

$

Form 1099-INT www.irs.gov/form1099int
Form 1099-INT

2013 Interest Income

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax 

information and is 

being furnished to the 

Internal Revenue 

Service. 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, province or state, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S federal identification number RECIPIENT’S identification number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

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 Tax-exempt bond CUSIP no. 11 State 12 State identification no. 13 State tax withheld

$

$

Form 1099-INT (keep for your records) www.irs.gov/form1099int
Instructions for Recipient

Recipient's identification number. For your protection, this form 

may show only the last four digits of your social security number 

(SSN), individual taxpayer identification number (ITIN), or adoption 

taxpayer identification number (ATIN). However, the issuer has 

reported your complete identification number to the IRS and, where 

applicable, to state and/or local governments.

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, qualified forestry conservation 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 2013 on the credit 

allowance dates (March 15, June 15, September 15, and December 

15). For more information, see Form 8912, Credit to Holders of Tax 

Credit Bonds.

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.

Box 4. Shows backup withholding. Generally, a payer must backup 

withhold if you did not furnish your taxpayer identification number 

(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. If you file Form 1040, you may deduct these 

expenses on the “Other expenses” line of Schedule A (Form 1040) 

subject to the 2% limit. This amount is included in box 1.

Box 6. Shows foreign tax paid. You may be able to claim this tax as a

deduction or a credit on your Form 1040. See your Form 1040 

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. Report this amount on line 8b of Form 1040 or

Form 1040A. This amount may be subject to backup withholding. See 

box 4.

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.

Box 10. Shows CUSIP number(s) for tax-exempt bond(s) on which 

tax-exempt interest was paid to you during the calendar year and 

reported in box 8. If blank, no CUSIP number was issued for the 

bond(s).

Boxes 11-13. 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 husband or wife is not required to file a 

nominee return to show amounts owned by the other.

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.
Form 1099-INT

2013 Interest Income

Copy 2

To be filed with 

recipients state 

income tax 

return, when 

required.

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0112

VOID CORRECTED

PAYER’S name, street address, city or town, province or state, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S federal identification number RECIPIENT’S identification number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

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 Tax-exempt bond CUSIP no. 11 State 12 State identification no. 13 State tax withheld

$

$

Form 1099-INT www.irs.gov/form1099int
Form 1099-INT

2013 Interest Income

Copy C

For Payer

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0112

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2013 General

Instructions for

Certain 

Information

Returns.

VOID CORRECTED

PAYER’S name, street address, city or town, province or state, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S federal identification number RECIPIENT’S identification number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

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 Tax-exempt bond CUSIP no. 11 State 12 State identification no. 13 State tax withheld

$

$

Form 1099-INT www.irs.gov/form1099int
Instructions for Payer

General and specific form instructions are provided 

separately. You should use the 2013 General Instructions for 

Certain Information Returns and the 2013 Instructions for 

Forms 1099-INT and 1099-OID to complete Form 1099-INT. 

To order these instructions and additional forms, go to 

www.irs.gov/form1099int or call 1-800-TAX-FORM 

(1-800-829-3676).

Caution: Because paper forms are scanned during

processing, you cannot file with the IRS Forms 1096, 1097,

1098, 1099, 3921, 3922, or 5498 that you print from the IRS

website.

Due dates. Furnish Copy B of this form to the recipient by

January 31, 2014.

File Copy A of this form with the IRS by February 28, 2014. 

If you file electronically, the due date is March 31, 2014. To file 

electronically, you must have software that generates a file 

according to the specifications in Pub. 1220, Specifications for 

Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and 

W-2G Electronically. The IRS does not provide a fill-in form 

option.

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, 

Foreign Person’s U.S. Source Income Subject to Withholding. 

See the Instructions for Form 1042-S and Pub. 515, 

Withholding of Tax on Nonresident Aliens and Foreign Entities.

Need help? If you have questions about reporting on Form

1099-INT, call the information reporting customer service site

toll free at 1-866-455-7438 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). The 

hours of operation are Monday through Friday from 8:30 a.m. 

to 4:30 p.m., Eastern time.