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Download the Word Document by clicking on tab above. Issuers
can use this form in lieu of the 1099-INT form otherwise required.
Complete one form for each Payee. There are 2 deadlines with which
Issuers should be concerned:
--January 31, on or before which the Issuer must send a
Substitute Statement to the recipient of any tax-exempt interest
payments, and
--February 28, on or before which the Issuer must send the
Substitute Statement to the IRS along with Form 1096. Issuers
may obtain Form 1096 through the IRS or through standard vendors. | 
