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If you have not received an expected 1099 by a few days after that, contact the payer. If you still do not get the form by February 15, call the IRS for help at 1-800- 829-1040. In some cases, you may obtain the information that would be on the 1099 from other sources.
You must report all taxable and tax-exempt interest on your federal income tax return, even if you don't receive a Form 1099-INT or Form 1099-OID. You must give the payer of interest income your correct taxpayer identification number; otherwise, you may be subject to a penalty and backup withholding.
When you file your taxes, you don't need to attach copies of the 1099-INT forms you receive, but you do need to report the information from the forms on your tax return.
For the most recent version, go to IRS.gov/Form1099INT. File Form 1099-INT, Interest Income, for each person: To whom you paid amounts reportable in boxes 1, 3, or 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for Box 1.
Getting the paperwork: 1099-INTs Banks are required to send a 1099-INT only to account holders who received $10 or more in interest. If you got less than that, you may not get the form. In that case, you can find the amount of interest you received on bank statements from last year.
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Form 1099-INT is used by interest payers, interest recipients, the IRS, and state tax departments. If you paid interest during the year, you will use Form 1099-INT to report the payments to the interest recipients, the IRS, and state tax departments.
If you earn more than $10 in interest from any person or entity, you should receive a Form 1099-INT that specifies the exact amount you received in bank interest for your tax return.
If you have not received an expected 1099 by a few days after that, contact the payer. If you still do not get the form by February 15, call the IRS for help at 1-800- 829-1040. In some cases, you may obtain the information that would be on the 1099 from other sources.
When you file your taxes, you don't need to attach copies of the 1099-INT forms you receive, but you do need to report the information from the forms on your tax return.
If you earned more than $10 in interest from a bank, brokerage or other financial institution, you'll receive a 1099-INT.

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