Breakdown of 2025 IRS Form 1099-INT Instructions

Enter taxable interest not included in box 3. Include:

• Amounts of $10 or more that are paid or credited to the person's account
• Interest of $600 or more paid in the course of business or trade under certain conditions
• Include any accrued qualified stated interest on bonds sold.

Do not include:

• Interest on tax-free covenant bonds or dividends from money market funds
• Any descriptions for interest amounts

Enter any interest or principal forfeited due to early withdrawal of time deposits deductible from the recipient's gross income.

Do not reduce the amount reported in box 1 by the amount of the forfeiture.

Enter interest on U.S. Savings Bonds, Treasury bills, Treasury notes, and Treasury bonds.

Do not include this amount in Box 1.

This is only used for single-class REMICs. If applicable, enter the regular interest holder's pro rata share of investment expenses.

Note: This amount is not deductible.

Enter any foreign tax paid on interest (in US dollars).

If applicable, enter the name of the foreign country or US possession for which foreign tax was paid and reported in box 6.

Enter tax-exempt interest that is not OID of $10 or more.

Include specified private activity bond interest in Box 9 and the total for Box 8.

For a covered security acquired with market discount. Enter the market discount accrued on the debt instrument for $10 or more during the tax year.

Note: Accruals of market discount should be reported on Form 1099-OID instead of Form 1099-INT.

For taxable covered security acquired at a premium. Enter the amount of bond premium amortization allocable to the interest paid during the tax year. Do not include if you were notified in writing that the holder did not want to amortize the bond premium under section 171.

Note: If required to report bond premium amortization and a net amount of interest was reported in Box 1, then this box should be left blank.

Any U.S. Treasury obligation is a covered security acquired at a premium. Enter the amount paid during the fiscal year unless a written notification was received that the holder chose not to amortize the bond premium under section 171.

Note: If required to report bond premium amortization and a net amount of interest was reported in Box 3, then this box should be left blank.

For tax-exempt covered security acquired at a premium. Enter the amount of bond premium amortization allocable to the interest paid during the tax year.

Note: If a net amount of interest was reported in box 8 or 9, then this box should be left blank.

For single bonds or accounts containing a single bond. Enter the CUSIP number of the tax-exempt bond for which tax-exempt interest is reported in Box 8 or the tax credit bond for which a tax credit or taxable interest, as applicable, is reported in Box 1.