1099 Forms › Form 1099-INT (2026): Who Files, Deadlines & Thresholds
Final FIRE Submission Deadline: November 19, 2026, at 3 p.m. ET
FIRE test submissions end November 1, and existing FIRE TCC applications become read-only after November 9. Beginning January 1, 2027, IRIS is the only IRS intake system for these returns.
IRIS Migration Guide
At a Glance
Form 1099-INT reports interest income paid to recipients from sources such as U.S. savings bonds, treasury obligations, and other interest bearing accounts. Payers must file when interest payments exceed $10, foreign taxes were withheld on interest, or federal income tax was withheld under backup withholding rules. The form must be submitted to the IRS and copies distributed to recipients.
Understanding 1099-INT Form: Interest Income
Form 1099-INT is a part of the 1099 series of IRS tax forms that report various non-payroll payments. This form deals explicitly with interest income reporting. There are specific filing requirements for e-filing Form 1099-INT, which will be covered in this overview.
What is Form 1099-INT used for?
Form 1099-INT reports interest income to the IRS. Along with filing the form on time with the IRS, a copy must be distributed to recipients. As this form is filed annually, it is essential to stay updated on its requirements.
Who is required to file Form 1099-INT?
Payers who made payments for interest income, including:
- U.S. savings bonds
- Treasury obligations
- Interest expenses to individuals
Must file Form 1099-INT. Form 1099-INT must also be utilized for reporting any foreign taxes withheld and paid on interest, in addition to any federal income tax under the backup withholding rules, irrespective of the payment amount.
What are the 1099 Deadlines for 2026?
-
February 2nd, 2026
Recipient Copies
Form 1099 & W-2G must be distributed to the recipient on or before February 2nd
-
March 2nd, 2026
-
March 31st, 2026
E-File
Form 1099 & W-2G must be e-filed directly to the IRS on or before March 31st
Visit our deadlines article to learn more about Form 1099 & W-2G due dates.
Note: If the filing deadline lands on a Saturday, Sunday, or legal holiday, the due date will automatically be extended to the following business day.
The exception to these deadlines above is for filing Form 1099-NEC. Depending on the filing method, there is a month's advancement on the recipient and IRS copies being January 31st. Get started with BoomTax and file your 1099 with the IRS, state, and mail recipient copies on time. Get Started Now
If you find errors after filing your 1099 return with the IRS, promptly correct the information and submit the corrected Form 1099 and our 1096 guide to the IRS. Also, provide your recipient with an updated 1099 showing the updated details. If you need to correct any state or local tax department information, file the form with the appropriate agencies, not the IRS.
E-filing vs. Paper Filing
- Immediate real-time IRS updates
- File 1000s of forms easily at once
- Validates 1000s of IRS rules
- Can help with questions in real-time in chat
Paper Filing
- It can take weeks to hear a status update
- Requires unique red ink form
- Prone to human error
- No expert to help with questions
Note: IRS recommends that payers utilize the e-file option over paper filing for faster processing.
Import Your Form 1099 Data
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
Step-By-Step Wizard
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
E-File & Mail Employee Copies
Once your data is loaded, you can e-file and distribute employee copies in minutes.
Using BoomTax ensures you stay compliant with the IRS. BoomTax also offers solutions for distributing recipient copies, including postal mail and online access options.
Author
Ken Ham
Founder at BoomTax
View all posts
Passionate about making tax compliance simple so businesses can focus on what matters.
Takes Only 30 Seconds
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
