No, you pretty much have to be a "financial institution" of some sort in order to be required to issue a 1099-INT. Read the Box 1 instructions and decide.
Box 1 instructions:
"Enter taxable interest not included in box 3. Include amounts of $10
or more, whether or not designated as interest, that are paid or
credited to the person's account by savings and loan associations,
mutual savings banks not having capital stock represented by shares,
building and loan associations, cooperative banks, homestead
associations, credit unions, or similar organizations. Include interest
on bank deposits, accumulated dividends paid by a life insurance
company, indebtedness (including bonds, debentures, notes, and
certificates other than those of the U.S. Treasury) issued in registered
form or of a type offered to the public, or amounts from which you
withheld federal income tax or foreign tax. In addition, report interest
of $10 or more attributable to a TIH of a WHFIT, or accrued by a real
estate mortgage investment conduit (REMIC), a financial asset
securitization investment trust (FASIT) regular interest holder, or paid
to a collateralized debt obligation (CDO) holder, as explained later.
Also
include interest of $600 or more paid in the course of your trade or
business not meeting the above criteria, such as interest on delayed
death benefits paid by a life insurance company, interest received with
damages, interest on a state or federal income tax refund, or interest
attributable to certain notional principal contracts with nonperiodic
payments. See Regulations section 1.446-3T(g)(4)."
Tom Young
