IRC section 6049 requires payers of interest of $10 or more to file a return showing the aggregate amount of interest paid to a payee. Regulations sections 1.6049 4 and 1.6049 7 require Form 1099-INT to be used to report this information. IRC section 6041 and Regulations section 1.6041 1 require persons paying interest (that is not covered under section 6049) of $600 or more in the course of their trades or businesses to report that interest on Form 1099-INT.
The latest form for Form 1099-INT - Interest Income expires 2023-10-31 and can be found here.
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Supporting Statement A |
Federal Enterprise Architecture: General Government - Taxation Management
Form 1099-INT | Interest Income | Fillable Fileable | Form |
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