e-File Form 1099-INT online for 2016 Tax Year
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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.
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