Form 1099-INT, Interest Income, is a document banks, brokers, and other payers use to report interest paid during the year, generally totaling $10 or more, subject to IRS reporting exceptions.
If you’re preparing this form as a payer, you can open our editable Form 1099-INT, enter the payer, recipient, and interest payment details, and download the completed PDF.
Form 1099-INT reports interest income of $10 or more paid to a taxpayer during the year, including bank interest, bond interest, and early withdrawal penalties. The IRS Form 1099-INT requires payers to issue one copy to the IRS and one to the recipient.
Banks, credit unions, brokerages, and other payers should use Form 1099-INT when interest payments meet the applicable reporting threshold, generally $10, although certain business interest payments have a higher threshold. Filing is also required when federal backup withholding was withheld and not refunded, or foreign tax was withheld and paid, regardless of the interest amount. Interest paid to corporations generally does not require this form.
The Form 1099-INT due date is generally January 31 for recipient copies, February 28 for paper filing with the IRS, and March 31 for electronic filing in the following year. Weekend and legal-holiday deadlines move to the next business day. Certain consolidated recipient statements qualify for a February 15 deadline. Recipient extensions are not automatic and require IRS approval.
If Form 1099-INT is not submitted, late-filing penalties for 2026 generally start at $60 per return filed within 30 days, rise to $130 when filed more than 30 days late but by August 1, and reach $340 after August 1 or if never filed. Intentional disregard carries a minimum penalty of $680 per return, with no annual cap.
Additionally, separate penalties may apply for failing to provide recipient statements, and reasonable-cause relief may be available.
You file Form 1099-INT electronically through IRIS or, when paper filing is permitted, mail an IRS-compatible Copy A with Form 1096 to the appropriate IRS address. Electronic filing is generally required for 10 or more information returns combined across covered form types, unless an exception or waiver applies.
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3You can get a blank Form 1099-INT here, on pdf.net. Once you access it, you can fill it out with your details and get a document ready for submission with no sign-up required.
Yes, you can submit Form 1099-INT electronically through the IRS IRIS system. E-filing is required once you file 10 or more information returns in a calendar year; all you should do is refer to the Form 1099-INT instructions to avoid mistakes.
If you received a Form 1099-INT with missing required information, contact the payer and request a corrected form. If you’re the payer, complete the required fields before filing or follow IRS correction procedures if you already submitted it. Boxes that do not apply may remain blank.
Yes, you can fill out Form 1099-INT online with our editor by typing your interest income and payer details into the form fields, then download the finished copy.
You can open and fill out Form 1099-INT on pdf.net for free, with no sign-up needed to get started. However, you need to get a paid subscription if you want to save the form you completed.
Yes, you can correct mistakes on Form 1099-INT as a payer by following IRS correction procedures and providing an updated copy to the recipient. For incorrect dollar amounts on paper filings, complete a new form, check “CORRECTED,” and submit Copy A with Form 1096. To avoid errors, cross-check your document with a finished Form 1099-INT example.
The processing time for Form 1099-INT depends on whether you have the required information ready. If you file electronically through IRIS, you can check your submission status in the portal.