Interest Income: Where is interest income reported?

Form 1099-INT reports interest income paid to your securities and commodities account for the year, including securities held outside the US (i.e., bonds issued by foreign entities).  Interest income may be subject to backup withholding. Form 1099-INT reports any backup withholding as federal income tax withheld.   Original issue discount (OID), although a form of interest, is reportable on Form 1099-OID. 

Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.