Page 14 - Interest Income - Individuals Handbook

Reminders

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Foreign Source Income Automatic Extension

 If you are a U.S. citizen with interest income
from sources outside the United States  If you receive your Form 1099 reporting your
(foreign income), you must report that interest income late and you need more time to
income on your tax return unless it is exempt file your tax return, you can request a 6-month
by U.S. law. This is true whether you reside extension of time to file. See Automatic Extension.
inside or outside the United States and
whether or not you receive a Form 1099
from the foreign payer. 12