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Instructions for Forms 1099-INT & 1099-OID 2003 Tax Year

Instructions for Forms 1099-INT and 1099-OID - Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

What's New for 2004

Backup withholding.   Recent legislation reduced the backup withholding rate to 28%.

An Item To Note

General instructions.   In addition to these specific instructions, you should also use the 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G. Those general instructions include information about:
  • Backup withholding
  • Magnetic media and electronic reporting requirements
  • Penalties
  • Who must file (nominee/middleman)
  • When and where to file
  • Taxpayer identification numbers
  • Statements to recipients
  • Corrected and void returns
  • Other general topics

  You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

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