If a bank, financial institution, or other entity pays you at least $10 of interest during the year, it is required to prepare a Form 1099-INT, send you a copy by January 31, and file a copy with the IRS.
See this TurboTax tips article for more information regarding Form 1099-INT.
See also this IRS tips article regarding the requirement to provide Form 1099-INT and how to proceed if you haven't received it.
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