Interest Income

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Interest Income


Forms and Instructions

Relevant Forms

Form 990 (Schedule L) Transactions with Interested Persons
Instructions for Schedule L (Form 990), Transactions with Interested Persons

Form 990-EZ (Schedule L) Transactions with Interested Persons
Instructions for Schedule L (Form 990), Transactions with Interested Persons

Form 1040 (Schedule B) Interest and Ordinary Dividends

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Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation

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2013 Form 1098 Mortgage Interest Statement (Info Copy Only)
2012 Form 1098 Mortgage Interest Statement (Info Copy Only)
2012 Instructions for Form 1098, Mortgage Interest Statement
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

2013 Form 1098-E Student Loan Interest Statement (Info Copy Only)
2012 Form 1098-E Student Loan Interest Statement (Info Copy Only)
2012 Instructions for Forms 1098-E and 1098-T, Student Loan Interest Statement and Tuition Statement
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

2013 Form 1099-INT Interest Income (Info Copy Only)
2012 Form 1099-INT Interest Income (Info Copy Only)
2012 Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

2013 Form 1099-OID Original Issue Discount (Info Copy Only)
2012 Form 1099-OID Original Issue Discount (Info Copy Only)
2012 Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
2012 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Form 1120-F (Schedule I) Interest Expense Allocation Under Regulations Section 1.882-5
Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5

Form 1120-F (Schedule P) List of Foreign Partner Interests in Partnerships
Instructions for Schedule P (Form 1120-F), List of Foreign Partner Interests in Partnerships

Form 1120-IC-DISC Interest Charge Domestic International Sales Corporation Return
Instructions for Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return

Form 4876-A Election to Be Treated as an Interest Charge DISC

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Form 4952 Investment Interest Expense Deduction

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Form 8288 U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Instructions for Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests

Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests

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Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests

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Form 8308 Report of a Sale or Exchange of Certain Partnership Interests

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Form 8396 Mortgage Interest Credit

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Form 8404 Interest Charge on DISC-Related Deferred Tax Liability

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Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts

Form 8814 Parent's Election to Report Child's Interest and Dividends

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Form 8815 Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989

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Form 8831 Excise Taxes on Excess Inclusions of REMIC Residual Interests

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Form 8865 (Schedule P) Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership

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Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method

Form 8924 Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests

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Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
Instructions for Form 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information


Publications

Related Publications

Publication 936 Home Mortgage Interest Deduction

Index for this Publication

PDF version of this Publication

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Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Interest Income

Interest Income. Reminder. Foreign-source income. If you are a U.S. citizen with interest income from sources...

Publication 17 - Your Federal Income Tax (For Individuals) - When To Report Interest Income

When To Report Interest Income. When to report your interest income depends on whether you use the cash method...

Publication 17 - Your Federal Income Tax (For Individuals) - How To Report Interest Income

How To Report Interest Income. Generally, you report all your taxable interest income on Form 1040, line 8a;...

Publication 17 - Your Federal Income Tax (For Individuals) - Other Credits

Interest income. The amount of any tax credit allowed (figured before applying tax liability limits) must...

Publication 537 - Installment Sales - General Rules

Interest Income. You must report interest as ordinary income. Interest is generally not included in a down...

Publication 550 - Investment Income and Expenses - Interest Income

Interest Income. This section discusses the tax treatment of different types of interest income. In general,...

Publication 550 - Investment Income and Expenses - When To Report Interest Income

When To Report Interest Income. When to report your interest income depends on whether you use the cash method...

Publication 550 - Investment Income and Expenses - How To Report Interest Income

How To Report Interest Income. Generally, you report all your taxable interest income on Form 1040, line 8a;...

Frequently Asked Questions

FAQ - Interest, Dividends, Other Types of Income

I received dividends from my credit union. How do I report this income? Certain distributions commonly referred...

FAQ - Interest, Dividends, Other Types of Income

Is a Permanent Fund Dividend or a Resource Rebate payment received by a resident of Alaska taxable? Alaska...

FAQ - Interest, Dividends, Other Types of Income

I cashed some Series E, Series EE and Series I savings bonds, how do I report the interest? Taxpayers may choose...

Tax Topics

Tax Topic 705

Installment Sales. An installment sale is a sale of property where at least one payment is to be received after...

Related Topic Links

Abatement of Interest and Penalties

Abatement of Interest Due to Error or Delay by the IRS

Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions

Allocation of Interest

Allocation of Interest Expense

Annuities, Interests for Life or Terms of Years, Remainders, and Reversions

Basis of Partner's Interest

Bonds Sold Between Interest Dates

Capitalized Interest

Certificates of Deposit and Other Deferred Interest Accounts

Deductible Mortgage Interest

Disposition of Partner's Interest

Dividends That are Actually Interest

Do Not Include as Interest

Election to Report All Interest as Original Issue Discount (OID)

Exception to Use of Form 4952

Exempt-interest Dividends

Fees to Collect Interest and Dividends

Form 1099-INT for U.S. Savings Bonds Interest

Fractional Interest in Tangible Personal Property

Fully Deductible Interest

Future Interest in Tangible Personal Property

Home Mortgage Interest Deduction, Limits

Include as Interest

Income-producing Rental or Royalty Interest

Interest and Dividend Income

Interest and Dividend Income (Forms 1099)

Interest and Penalties

Interest Due to IRS Error or Delay

Interest in a Business

Interest Income on Frozen Deposits

Interest Netting

Interest on Annuity Contract

Interest on Car Loans

Interest on Condemnation Award

Interest on Deferred Tax

Interest on Erroneous Refund

Interest on Insurance Dividends

Interest on Qualified Savings Bonds

Interest on Recovery

Interest on Refinanced Student Loans

Interest on Revolving Lines of Credit

Interest on Tax Refunds

Interest on VA Dividends

Interest Paid by Others

Interest Received

Interest You Can Deduct

Interest-free and Below-market-interest-rate Loans

Investment Interest Expense Deduction

Loans with Low or No Interest

Maximum Rate of Interest

Mortgage Interest

Mortgage Interest Credit

Mortgage Interest Paid at Settlement

Mortgage Interest Refund

Mortgage Interest Statement

Mortgage Interest, Home

No Vested Interest

Parent's Election to Report Child's Interest and Dividends

Partial Interest in Property

Partial Interest in Property Not in Trust

Personal Interest

Prepaid Interest

Prepaid Interest on Form 1098

Qualified Joint Interest

Reduced Rates of Withholding on Interest

Refiguring Periodic Interest Shown on Form 1099-OID

Regular Interest

Relief from Certain Penalties and Interest

Remainder Interest in Real Property

Residual Interest

Sale of Partnership Interest

Sale of Remainder Interest

Short-term Nongovernment Obligations

Short-term Obligations Redeemed at Maturity

Student Loan Interest

Student Loan Interest Deduction

Student Loan Interest Statement (Info Copy Only)

Tax-exempt Interest

Taxable Interest

Taxable Interest - General

U.S. Real Property Interest

Undivided Part of Your Entire Interest

Unstated Interest and Original Issue Discount (OID)

Usurious Interest

Voluntary Interest Payments