1099-OID

File Form 1099-INT, Interest Income, for each person:

1. To whom you paid amounts reportable in boxes 1, 3, or 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for Box 1. Interest Income, later);
   
2. For whom you withheld and paid any foreign tax on interest; or
   
3. From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.