The IRS has revised Form 1099-INT to be a continual use form. This change will eliminate year-to-year revisions of the form, bar fundamental changes to the form or its reporting.
There are no changes to the reporting obligation for the form. A number of editorial changes were made to the form and its instructions in line with the conversion to continual use.
To review Form 1099-INT, please follow this link.
To review the Instructions for Form 1099-INT, please follow this link.