E-File Form 1099-INT

Per the IRS, file Form 1099-INT for each person:

To whom you have paid amounts of at least $10, reportable in boxes 1, 3, and 8.
For whom you withheld, and on whose behalf you paid, any foreign tax on interest.
From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.