About Form 1099-INT, Interest Income | Internal Revenue Service (original) (raw)
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File Form 1099-INT for each person:
- To whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10.
- For whom you withheld and paid any foreign tax on interest.
- From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
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Page Last Reviewed or Updated: 11-Sep-2024