1099-INT box guide
1099-INT Box 8: Tax-exempt interest
Report federally tax-exempt interest without including it in ordinary federal taxable interest.
Return destination
Where the amount goes
Form 1040 tax-exempt interest
1099-INT
Return to the complete form guide and reconciliation worksheet.
Checks before filing
- Report the amount even when it is federally tax-exempt.
- Check whether the bond is exempt in your state of residence.
- Keep private activity bond interest from Box 9 identified separately.
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 Box 8 mean on 1099-INT?
Box 8 reports tax-exempt interest. It is generally excluded from federal taxable income but remains reportable and can affect other tax calculations.