Home
|
Accessibility
|
Tax Stats
|
About IRS
|
Careers
|
FOIA
|
The Newsroom
|
Site Map
|
Español
|
Help
Search IRS Site for:
Advanced Search
Search Forms and
Publications for:
Tips for successful searching
Home
>
Instructions
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File
Instructions for Forms 1099-INT and 1099-OID (2004)
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
Instructions for Forms 1099-INT and 1099-OID - Introductory Material
What's New for 2004
An Item To Note
Instructions for Forms 1099-INT and 1099-OID - Main Contents
Specific Instructions for Form 1099-INT
Box 1. Interest Income
Box 2. Early Withdrawal Penalty
Box 3. Interest on U.S. Savings Bonds and Treas. Obligations
Box 4. Federal Income Tax Withheld
Box 5. Investment Expenses
Box 6. Foreign Tax Paid
Box 7. Foreign Country or U.S. Possession
Rules for REMICs, FASITs, and Issuers of CDOs
Specific Instructions for Form 1099-OID
Box 1. Original Issue Discount for 2004
Box 2. Other Periodic Interest
Box 3. Early Withdrawal Penalty
Box 4. Federal Income Tax Withheld
Box 5. Description
Box 6. Original Issue Discount on U.S. Treasury Obligations
Box 7. Investment Expenses
Rules for REMICs, FASITs, and Issuers of CDOs
Index
Contact Us
|
IRS Privacy Policy