The 1099-INT form is a tax document used in the United States to report interest income earned by individuals. Financial institutions, such as banks and credit unions, issue this form to account holders who earn more than $10 in interest during the tax year. When you receive a 1099-INT, it details the total interest income you need to report on your tax return. This form helps the Internal Revenue Service (IRS) track interest income and ensure that taxpayers accurately report their earnings.