@ArinaStan ,
Generic answer For the form 1099-INT,
Box 1 Contains the total / gross amount of interest i.e. it is the gross/total interest earned by the Principal / Corpus invested , before any withholding and/or other charges.
Box 4 contains the Federal Taxes withheld
Box 17 contains any State taxes withheld
Thus ,and absent any other charges , -- Box 1 amount should be the final amount received PLUS amounts in Box 1 and Box 17
Are you the issuer of the 1099-INT or the recipient ? What kind of interest i.e. from lending monies or what? Is the recipient a US person ( NRA rates are different; also treaty considerations may apply )
Should we assume " a foreigner" imply the person is not a US person or that the earnings are from a different country ? Does this country have a Tax Treaty with the US ? Is this a sanctioned country ?
Is there more I can do for you ?
