1099-INT box guide
1099-INT Boxes 11-13: Bond premium
Distinguish taxable, Treasury, and tax-exempt bond premium before applying any adjustment.
Return destination
Where the amount goes
Schedule B or tax-exempt interest adjustment workpapers
1099-INT
Return to the complete form guide and reconciliation worksheet.
Checks before filing
- Match each premium amount to the related bond category.
- Do not use Treasury premium against ordinary bank interest.
- Follow the current Schedule B and bond-premium instructions for elections.
Related 1099-INT boxes
Box 1: Interest income
Understand taxable bank and investment interest and where it enters the federal return.
Box 2: Early withdrawal penalty
Trace an early withdrawal penalty from Form 1099-INT to the eligible Schedule 1 adjustment.
Box 3: U.S. savings bond and Treasury interest
Separate federally taxable Treasury interest that may receive different state income-tax treatment.
Box 4: Federal income tax withheld
Reconcile backup withholding from interest with the federal withholding claimed on Form 1040.
Frequently asked questions
What does Boxes 11-13 mean on 1099-INT?
Boxes 11 through 13 separate bond premium by the type of obligation. The tax treatment and any election depend on the bond category, so the amounts should not be combined blindly.