1099-INT

File Form 1099-INT, Interest Income, for each person: To whom you paid amounts reportable in boxes 1, 3, and 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. Interest Income, later); For whom you withheld and paid any foreign tax on interest; or From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.