Form 1099-Int - Interest Income - 2013 (Page 8 of 8) in pdf

Instructions for Payer

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

General and specific form instructions are provided

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

separately. You should use the 2013 General Instructions for

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

Certain Information Returns and the 2013 Instructions for

on Form 1098, Mortgage Interest Statement. Do not report

Forms 1099-INT and 1099-OID to complete Form 1099-INT.

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

To order these instructions and additional forms, go to

instructions for Form 1098 for information on reporting

or call 1-800-TAX-FORM

mortgage interest.

(1-800-829-3676).

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

Caution: Because paper forms are scanned during

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

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

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

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

See the Instructions for Form 1042-S and Pub. 515,

website.

Withholding of Tax on Nonresident Aliens and Foreign Entities.

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

Need help? If you have questions about reporting on Form

January 31, 2014.

1099-INT, call the information reporting customer service site

File Copy A of this form with the IRS by February 28, 2014.

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

If you file electronically, the due date is March 31, 2014. To file

Persons with a hearing or speech disability with access to

electronically, you must have software that generates a file

TTY/TDD equipment can 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. The IRS does not provide a fill-in form

option.

Form 1099-Int - Interest Income - 2013 Page 8