1099-INT box guide
1099-INT Box 4: Federal income tax withheld
Reconcile backup withholding from interest with the federal withholding claimed on Form 1040.
Return destination
Where the amount goes
Form 1040 federal income tax withholding
1099-INT
Return to the complete form guide and reconciliation worksheet.
Checks before filing
- Match withholding to payer statements.
- Claim the withholding separately from the interest income.
- Ask the payer about a correction when the amount or taxpayer ID is wrong.
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 8: Tax-exempt interest
Report federally tax-exempt interest without including it in ordinary federal taxable interest.
Frequently asked questions
What does Box 4 mean on 1099-INT?
Box 4 is federal income tax withheld by the payer, often under backup-withholding rules. It is a payment toward tax, not a reduction of interest income.