What is Form 1099-INT?
The 1099-INT reports interest income of $10 or more — typically from a bank, credit union, or brokerage.
How it works
Each payer sends one by January 31 showing the interest they credited you. You add it to your return, and if your total interest tops $1,500 you also list it on Schedule B.
A quick example
What people get wrong
Interest from a savings account is fully taxable even if you never withdrew it — the tax is due the year it's credited, not the year you spend it.