1099-INT box 6, foreign tax paid.

What the instruction says

Box 6: enter any foreign tax paid on interest. Report this amount in U.S. dollars. Box 7: enter the name of the foreign country or U.S. territory for which the foreign tax was paid and reported in box 6.

Who files and at what line

The instructions require a Form 1099-INT for each person to whom you paid amounts reportable in boxes 1, 3 or 8 of at least $10, and also for each person for whom you withheld and paid any foreign tax on interest. For that second group there is no dollar minimum.

Not the same as backup withholding

Backup withholding goes in box 4. State income tax withheld goes in the state information boxes 15 to 17, which are provided for convenience and need not be completed for the IRS.

Form 1099-OID and 1099-DIV have their own

On Form 1099-DIV the equivalents are box 7 (foreign tax paid) and box 8 (foreign country or U.S. possession). Read those separately; the numbers differ from Form 1099-INT.

Worked example (made-up figures)

A bank withheld and paid $12 of foreign tax, converted to U.S. dollars, on $60 of interest from a foreign branch. The Form 1099-INT shows $60 in box 1, $12 in box 6 and the country in box 7. If the interest were $4, the form would still be required because foreign tax was withheld and paid.

Related decoders

More 1099 interest and dividend box pages: 1099-INT box 3, 1099-INT box 11, 1099-INT box 10, 1099-DIV box 2a, 1099-OID box 8. For the 1099-R box 7 codes see the 1099-R distribution codes lookup.

Sources

• Instructions for Forms 1099-INT and 1099-OID (01/2024): the box-by-box section for this form. Read November 2, 2026. The IRS page was last reviewed April 30, 2026.

Edition read: Instructions for Forms 1099-INT and 1099-OID (01/2024). These instructions are continuous use and are updated as needed, so check the current version before relying on a detail. This page summarizes the instructions and does not replace them; the worked example uses made-up figures.