Form 1099-Int - Interest Income - 2012 (Page 6 of 6) in pdf

Instructions for Payer

General and specific form instructions are provided as

Forms 1099-INT and 1098. If you received mortgage interest

separate products. The products you should use to complete

in the course of your trade or business, you may have to

Form 1099-INT are the 2012 General Instructions for Certain

report it to the payer of such mortgage interest and to the IRS

Information Returns and the 2012 Instructions for Forms 1099-

on Form 1098, Mortgage Interest Statement. Do not report

INT and 1099-OID. To order these instructions and additional

mortgage interest to the payer on Form 1099-INT. See the

forms, visit IRS.gov or call 1-800-TAX-FORM

instructions for Form 1098 for information on reporting

(1-800-829-3676).

mortgage interest.

Caution: Because paper forms are scanned during

Foreign recipient. If the recipient is a nonresident alien, you

processing, you cannot file with the IRS Forms 1096, 1097,

may have to withhold federal income tax and file Form 1042-

1098, 1099, 3921, 3922, or 5498 that you print from the IRS

S, Foreign Person’s U.S. Source Income Subject to

website.

Withholding. See the Instructions for Form 1042-S and Pub.

515, Withholding of Tax on Nonresident Aliens and Foreign

Due dates. Furnish Copy B of this form to the recipient by

Entities.

January 31, 2013.

Need help? If you have questions about reporting on Form

File Copy A of this form with the IRS by February 28, 2013.

1099-INT, call the information reporting customer service site

If you file electronically, the due date is April 1, 2013. To file

toll free at 1-866-455-7438 or 304-263-8700 (not toll free). For

electronically, you must have software that generates a file

TTY/TDD equipment, call 304-579-4827 (not toll free). The

according to the specifications in Pub. 1220, Specifications for

hours of operation are Monday through Friday from 8:30 a.m.

Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and

to 4:30 p.m., Eastern time.

W-2G Electronically. IRS does not provide a fill-in form option.

Form 1099-Int - Interest Income - 2012 Page 6