[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304873-105":53,"doc-detail-304873-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1099-int-recipient-instructions-interest-income","Form 1099-INT - Recipient Instructions - Interest Income","","Form 1099-INT reports taxable interest income for the calendar year and includes key figures such as interest income, early withdrawal penalty, interest on U.S. Savings Bonds and Treasury obligations, federal income tax withheld, and investment expenses. The form also covers foreign tax paid, tax-exempt interest, specified private activity bond interest, market discount, bond premium, and state tax amounts. 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It may also include certain credits treated as interest income.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does Form 1099-INT handle the recipient’s TIN?",{"text":113,"@type":109},"For protection, the form may show only the last four digits of your TIN, while the issuer reports the complete TIN to the IRS.",{"name":115,"@type":106,"acceptedAnswer":116},"When does backup withholding apply on this form?",{"text":117,"@type":109},"Backup withholding generally applies if you did not furnish your TIN or did not provide the correct TIN to the payer. The withheld amount is included as tax withheld on your return.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304873,1790507188,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},2336478945519,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","+ CORRECTED (if checked)  \n\n| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.\u003Cbr>IDMS ACCOUNT ABILITY\u003Cbr>ACCOUNT ABILITY COMPLIANCE SOFTWARE 555 BROADHOLLOW ROAD STE 273\u003Cbr>MELVILLE NY 11747-5001\u003Cbr>631-249-7744/Ronald Randazzo |  |  | Payer's RTN (optional)\u003Cbr>069000069 | OMB No. 1545-0112\u003Cbr>Form 1099-INT\u003Cbr>(Rev. January 2024) |  | Interest Income |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  | 1 Interest income\u003Cbr>$ 625000.00 |  |  |  |  |\n|  |  |  |  | For calendar year\u003Cbr>2026 |  |  |  |\n|  |  |  | 2 Early withdrawal penalty\u003Cbr>$ 138250.00 |  |  |  | Copy B For Recipient\u003Cbr>This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. |\n| PAYER'S TIN\u003Cbr>99-9999999 | RECIPIENT'S TIN\u003Cbr>XXX-XX-0023 |  | 3 Interest on U.S. Savings Bonds and Treasury obligations $ 175000.00 |  |  |  |  |\n| RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code\u003Cbr>JOHN DOE\u003Cbr>33 EAST 17 STREET UNIT 2101\u003Cbr>NEW YORK NY 10003-2005 |  |  | 4 Federal income tax withheld $ 73500.00 | 5 Investment expenses $ 11020.00 |  |  |  |\n|  |  |  | 6 Foreign tax paid $ 18750.00 | 7 Foreign country or\u003Cbr>U.S. possession\u003Cbr>GU / GUAM |  |  |  |\n|  |  |  | 8 Tax-exempt interest $ 95300.00 | 9 Specified private activity bond interest\u003Cbr>$ 19250.00 |  |  |  |\n|  |  |  | 10 Market discount $ 26500.00 | 11 Bond premium $ 188995.00 |  |  |  |\n|  |  |  | 12 Bond premium on Treasury obligations\u003Cbr>$ 145000.00 | 13 Bond premium on tax-exempt bond\u003Cbr>$ 33525.00 |  |  |  |\n|  |  | FATCA filing\u003Cbr>requirement\u003Cbr>+ |  |  |  |  |  |\n|  |  |  | 14 Tax-exempt and tax credit bond CUSIP no.\u003Cbr>F8866767676E3 | 15 State\u003Cbr>NY | 16 State ID number 99-9999999NY |  | 17 State tax withheld $ 38400.00 |\n| Account number (see instructions)\u003Cbr>23239238-584K54 |  |  |  |  |  |  |  |\n|  |  |  |  | NJ | 129255681001 |  | $ 12275.00 |\n\nForm 1099-INT (Rev. 1-2024) Department of the Treasury- Internal Revenue Service  \nInstructions for Recipient  \nThe information provided may be different for covered and noncovered securities. Fora description of covered securities, see the Instructions for Form 8949. For a taxable covered security acquired at a premium, unless you notified the payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize the premium under section 171, or for a tax-exempt covered security acquired at a premium, your payer must generally report either (1) a net amount of interest that reflects the offset of the amount of interest paid to you by the amount of premium amortization allocable to the payment(s), or (2) a gross amount for both the interest  \npaid to you and the premium amortization allocable to the payment(s) . If you did notify your payer that you did not want to amortize the premium on a taxable covered security, then your payer will only report the gross amount of interest paid to you. For a noncovered security acquired at a premium, your payer is only required to report the gross amount of interest paid to you.  \nRecipient's taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) . However, the issuer has reported your complete TIN to the IRS.  \nFATCA filing requirement. If the FATCA filing requirement box is checked, the payeris reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. You also may have a filing requirement. See the Instructions for Form 8938.  \nAccount number. May show an account or other unique number the pay","cbCaibi8Qw0VU4XE","https://ap.wps.com/l/cbCaibi8Qw0VU4XE","pdf",35506,"English","# Interest income reporting\n## Recipient instructions and TIN handling\n## FATCA and backup withholding","[{\"question\":\"What does Box 1 on Form 1099-INT report?\",\"answer\":\"Box 1 shows taxable interest paid to you during the calendar year by the payer, excluding interest shown in Box 3. It may also include certain credits treated as interest income.\"},{\"question\":\"How does Form 1099-INT handle the recipient’s TIN?\",\"answer\":\"For protection, the form may show only the last four digits of your TIN, while the issuer reports the complete TIN to the IRS.\"},{\"question\":\"When does backup withholding apply on this form?\",\"answer\":\"Backup withholding generally applies if you did not furnish your TIN or did not provide the correct TIN to the payer. The withheld amount is included as tax withheld on your return.\"}]","Form 1099-INT - Recipient Instructions - Interest Income | PDF",1789818854]