Page 93 - Interest Income - Individuals Handbook

You received, as a
nominee, interest that
Schedule B actually belongs to
someone else.

You received a Form
(Form 1040) 1099-INT for interest on
frozen deposits.

You received a Form
In Part I, line 1, list each 1099-INT for interest on
a bond you bought
payer's name and the between interest
amount received from each. payment dates. You reduce interest income
If you received a Form 1099- You are reporting OID in from bonds by amortizable
INT or Form 1099-OID from an amount less than the bond premium.
a brokerage firm, list the amount shown on Form
brokerage firm as the payer 1099-OID.