U.S. · Tax forms
1099-INT box 9, specified private activity bond interest.
A slice of box 8, the section 141 test and the Form 6251 pointer.
Box 9 of Form 1099-INT is interest of $10 or more from specified private activity bonds. The instructions also say to include that interest in the total for box 8, so box 9 is a part of box 8 and not extra tax-exempt interest.
Check the boxes fit
Result
What the instruction says
Enter interest of $10 or more from specified private activity bonds. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details, and the Instructions for Form 6251, Alternative Minimum Tax—Individuals.
Box 8 includes it
The box 8 instruction says to include specified private activity bond interest in box 9 and in the total for box 8. The reverse is not true: box 8 can be larger and often is.
Tax-exempt OID
For a specified private activity bond with OID, the tax-exempt OID goes in box 11 of Form 1099-OID, and the tax-exempt stated interest goes in boxes 8 and 9 on Form 1099-INT.
Mutual funds
A mutual fund or other RIC reports exempt-interest dividends on Form 1099-DIV, with its own box 13 for specified private activity bond interest dividends.
Worked example (made-up figures)
An investor owns municipal bonds that paid $1,400 of tax-exempt interest, $300 of it from a specified private activity bond issued in 2008. Box 8 shows $1,400 and box 9 shows $300. The $300 is not added to box 8 again.
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.
Frequently asked questions
What is box 9 on Form 1099-INT?
Interest of $10 or more from specified private activity bonds.
Is box 9 included in box 8?
Yes. The instructions say to include it in box 9 and in the total for box 8.
What is a specified private activity bond?
Generally any private activity bond defined in section 141 and issued after August 7, 1986.
Where do I see how box 9 matters?
The instructions send you to the Instructions for Form 6251, Alternative Minimum Tax—Individuals.
Where do fund dividends from these bonds go?
On Form 1099-DIV, in box 13, with the total in box 12.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box means for your return. Everything runs in your browser; nothing you enter is sent anywhere.