# Form 1099-INT

URL: https://pdf.net/pdf-forms/tax-forms/form-1099-INT
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

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.

## Versions

- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/bec21ef552e4349533cdb77d3192128dad88ff07.pdf)

## How to Fill Out Form 1099-INT

1. Go to the printable Form 1099-INT
2. Enter payer and recipient information
3. Report interest income in Box 1
4. Add early withdrawal penalties or tax-exempt interest if it applies
5. Enter any federal income tax withheld in Box 4
6. Review your entries and download to your device

## Facts

### What Is Form 1099-INT Used For?

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.

### Who Should Use Form 1099-INT?

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.

### When Is Form 1099-INT Due?

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.

### What Happens If Form 1099-INT Is Not Submitted?

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.

### How and Where Do I File Form 1099-INT?

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.