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. Current Revision Form 1099-INT PDF Instructions for Forms 1099-INT and 1099-OID (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1099-INT Revisions About Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information About Publication 1212, Guide to Original Issue Discount (OID) Instruments Publication 1220 , Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2GPDF Online Ordering for Information Returns and Employer Returns Other Current Products Related Items About Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About General Instructions for Certain Information Returns About Form 1099-DIV, Dividends and Distributions About Form 1099-OID, Original Issue Discount About Form 6251, Alternative Minimum Tax - Individuals About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations