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Form 1099-INT - Interest Income

What's New for 2013?

Pursuant to proposed regulations §§ 1.6042-4(b) and 301.6109-4 (REG-148873-09), all filers of Form 1099-INT may truncate the recipient’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2013 General Instructions for Certain Information Returns.

Interest aggregating $10 or more paid to certain nonresident alien individuals is reportable on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. See TD 9584, 2012-20 I.R.B. 900 available at www.irs.gov/irb/2012-20_IRB/ar07.html.

What to Report

Interest income.

Due Dates for Form 1099-INT

To Internal Revenue Service

Paper: February 28

E-File: March 31

To State Agency

State Filing Deadlines

To Recipient

January 31

March 15 for reporting by trustees and middlemen of WHFITs.

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

Where To File Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Where To File Federal - E-file

WinFiler http://www.winfiler.com/

FileTaxes http://www.filetaxes.com/

Federal Filing Requirements

Copy A—For Internal Revenue Service Center
Copy 1—For State Tax Department (see State Filing Requirements below)
Copy B—For Recipient
Copy 2—To be filed with recipient’s state income tax return, when required (see State Filing Requirements below)
Copy C—For Payer

State Filing Requirements

Varies for filing per state.

3 Part 1099
Alaska, Florida, Louisiana, Maryland, New Hampshire, Nevada, New Mexico, New York,  South Dakota, Tennessee, Texas, Washington, Wyoming

4 Part 1099
Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia

5 Part 1099-INT
Alabama, Arkansas, Colorado, Connecticut, Delaware, Hawaii, Idaho, Maine, Massachusetts, Minnesota, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements for Form 1099-INT

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for Form 1099-INT

Paper: Form 1096

E-file: None Required

IRS Specific Instructions for Form 1099-INT

IRS General Instructions for Form 1099-INT

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