Family Loan … declare interest

[poolshark333]

I borrowed $25k from my brother as a personal loan at 4% interest for 5 years.

So I paid say $1000 interest in 2022.

Do I as a borrower give him a 1099-INT? And how do I send that to the IRS (mail? Electronic?). Do I also send a 1099-INT to the State as well (Massachusetts)?

He’ll of course declare the $1000 interest on his tax return. 
thx

[rjs]

You do not issue a Form 1099-INT to your brother. He does not need a 1099-INT to report the interest income.