CORRECTED (if checked)
PAYER'S name, street address, city or town, state or province, country, Payer's RTN (optional) OMB No. 1545-0112
ZIP or foreign postal code, and telephone no.
Form 1099-INT
BANK OF AMERICA, N.A.
TAX REPORTING (Rev. January 2024) Interest
PO BOX 15293 1 Interest Income For calendar year Income
WILMINGTON, DE 19850-5293
2024
$ .94
2 Early withdrawal penalty
1-877-520-1099 00075
PAYER'S TIN RECIPIENT'S TIN
$ Copy B
3 Interest on U.S. Savings Bonds and Treasury obligations
For Recipient
94-1687665 ***-**-8064 $
RECIPIENT'S name, street address (including apt. no.), city or town, state or province, 4 Federal income tax withheld 5 Investment expenses This is important tax
country, and ZIP or foreign postal code information and is
JORGE ANTONIO FRECH KHAMISSO being furnished to the
10230 NW 72ND TER $ .22 $ IRS. If you are
DORAL FL 33178-4413 6 Foreign tax paid 7 Foreign country or U.S. territory required to file a
return, a negligence
penalty or other
$ sanction may be
8 Tax-exempt interest 9 Specified private activity bond imposed on you if
interest
this income is
taxable and the IRS
$ $
determines that it has
10 Market discount 11 Bond premium
not been reported.
$ $
FATCA filing 12 Bond premium on Treasury 13 Bond premium on tax-exempt
requirement obligations bond
$ $
Account number (see instructions) 14 Tax-exempt and tax credit 15 State 16 State identification no. 17 State tax withheld
bond CUSIP no.
$
8981-3494-3795 $
Form 1099-INT (Rev. 1-2024) (keep for your records) [Link]/Form1099INT Department of the Treasury - Internal Revenue Service
Instructions for Recipient
The information provided may be different for covered and noncovered securities. Box 10. For a taxable or tax-exempt covered security, if you made an election
For a description of covered securities, see the Instructions for Form 8949. For a under section 1278(b) to include market discount in income as it accrues and
taxable covered security acquired at a premium, unless you notified the payer in you notified your payer of the election in writing in accordance with Regulations
writing in accordance with Regulations section 1.6045-1(n)(5) that you did not section 1.6045-1(n)(5), shows the market discount that accrued on the debt
want to amortize the premium under section 171, or for a tax-exempt covered instrument during the year while held by you, unless it was reported on Form
security acquired at a premium, your payer must generally report either (1) a 1099-OID. For a taxable or tax-exempt covered security acquired on or after
net amount of interest that reflects the offset of the amount of interest paid to January 1, 2015, accrued market discount will be calculated on a constant yield
you by the amount of premium amortization allocable to the payment(s), or (2) basis unless you notified your payer in writing in accordance with Regulations
a gross amount for both the interest paid to you and the premium amortization section 1.6045-1(n)(5) that you did not want to make a constant yield election for
allocable to the payment(s). If you did notify your payer that you did not want market discount under section 1276(b). Report the accrued market discount on
to amortize the premium on a taxable covered security, then your payer will your income tax return as directed in the Instructions for Form 1040.
only report the gross amount of interest paid to you. For a noncovered security Market discount on a tax-exempt security is includible in taxable
acquired at a premium, your payer is only required to report the gross amount income as interest income.
of interest paid to you.
Box 11. For a taxable covered security (other than a U.S. Treasury
Recipient's taxpayer identification number (TIN). For your protection, this obligation), shows the amount of premium amortization allocable to
form may show only the last four digits of your TIN (social security number the interest payment(s), unless you notified the payer in writing in
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer accordance with Regulations section 1.6045-1(n)(5) that you did not
identification number (ATIN), or employer identification number (EIN)). want to amortize bond premium under section 171. If an amount is
However, the issuer has reported your complete TIN to the IRS. reported in this box, see the Instructions for Schedule B (Form 1040)
to determine the net amount of interest includible in income
FATCA filing requirement. If the FATCA filing requirement box is checked, the on Form 1040 or 1040-SR with respect to the security. If an amount is
payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting not reported in this box for a taxable covered security acquired at a
requirement. You may also have a filing requirement. See the Instructions for premium and the payer is reporting premium amortization, the payer
Form 8938. has reported a net amount of interest in box 1. If the amount in box 11
is greater than the amount of interest paid on the covered security,
Account number. May show an account or other unique number the payer see Regulations section 1.171-2(a)(4).
assigned to distinguish your account.
Box 12. For a U.S. Treasury obligation that is a covered security,
Payer's Routing Transit Number (RTN). A payer may include the RTN to shows the amount of premium amortization allocable to the interest
identify the bank or financial institution where your account is held. payment(s), unless you notified the payer in writing in accordance with
Regulations section 1.6045-1(n)(5) that you did not want to amortize
Box 1. Shows taxable interest paid to you during the calendar year by the payer.
bond premium under section 171. If an amount is reported in this box,
This does not include interest shown in box 3. May also show the total amount
see the Instructions for Schedule B (Form 1040) to determine the net
of the credits from clean renewable energy bonds, new clean renewable energy
amount of interest includible in income on Form 1040 or 1040-SR with
bonds, qualified energy conservation bonds, qualified zone academy bonds,
respect to the U.S. Treasury obligation. If an amount is not reported in
qualified school construction bonds, and build America bonds that must be
this box for a U.S. Treasury obligation that is a covered security
included in your interest income. These amounts were treated as paid to you
acquired at a premium and the payer is reporting premium
during the calendar year on the credit allowance dates (March 15, June 15,
amortization, the payer has reported a net amount of interest in box 3.
September 15, and December 15). For more information, see Form 8912. See the
If the amount in box 12 is greater than the amount of interest paid on
instructions above for a taxable covered security acquired at a premium.
the U.S. Treasury obligation, see Regulations section 1.171-2(a)(4).
Box 2. Shows interest or principal forfeited because of early withdrawal of time
Box 13. For a tax-exempt covered security, shows the amount of
savings. You may deduct this amount to figure your adjusted gross income on
premium amortization allocable to the interest payment(s). If an
your income tax return. See the Instructions for Form 1040 to see where to
amount is reported in this box, see Pub. 550 to determine the net
take the deduction.
amount of tax-exempt interest reportable on Form 1040 or 1040-SR. If
Box 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, an amount is not reported in this box for a tax-exempt covered
and Treasury notes. This may or may not all be taxable. See Pub. 550. This security acquired at a premium, the payer has reported a net amount
interest is exempt from state and local income taxes. This interest is not of interest in box 8 or 9, whichever is applicable. If the amount in box
included in box 1. See the instructions above for a taxable covered security 13 is greater than the amount of interest paid on the tax-exempt
acquired at a premium. covered security, the excess is a nondeductible loss. See Regulations
section 1.171-2(a)(4)(ii).
Box 4. Shows backup withholding. Generally, a payer must backup withhold if
you did not furnish your TIN or you did not furnish the correct TIN to the payer. Box 14. Shows CUSIP number(s) for tax-exempt bond(s) on which
See Form W-9. Include this amount on your income tax return as tax withheld. tax-exempt interest was paid, or tax credit bond(s) on which taxable
interest was paid or tax credit was allowed, to you during the calendar
Box 5. Any amount shown is your share of investment expenses of a single- year. If blank, no CUSIP number was issued for the bond(s).
class REMIC. This amount is included in box 1. Note: This amount is not
Boxes 15-17. State tax withheld reporting boxes.
deductible.
Nominees. If this form includes amounts belonging to another
Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction
person(s), you are considered a nominee recipient. Complete a
or a credit on your Form 1040 or 1040-SR. See your tax return instructions.
Form 1099-INT for each of the other owners showing the income
Box 7. Shows the country or U.S. territory to which the foreign tax was allocable to each. File Copy A of the form with the IRS. Furnish Copy
paid. B to each owner. List yourself as the "payer" and the other owner(s)
as the "recipient." File Form(s) 1099-INT with Form 1096 with the
Box 8. Shows tax-exempt interest paid to you during the calendar year by the Internal Revenue Service Center for your area. On Form 1096 list
payer. See how to report this amount in the Instructions for Form 1040. yourself as the "filer." A spouse is not required to file a nominee return
This amount may be subject to backup withholding. See Box 4 above. to show amounts owned by the other spouse.
See the instructions above for a tax-exempt covered security acquired
at a premium. Future developments. For the latest information about developments
related to Form 1099-INT and its instructions, such as legislation
Box 9. Shows tax-exempt interest subject to the alternative minimum tax. This enacted after they were published, go to [Link]/Form1099INT.
amount is included in box 8. See the Instructions for Form 6251. See the
instructions above for a tax-exempt covered security acquired at a premium. Free File Program. Go to [Link]/FreeFile to see if you qualify for
no-cost online federal tax preparation, e-filing, and direct deposit or
payment options.