Form 1099-INT for lienholders

Report the interest you paid each lienholder — single or bulk 1099-INT PDFs with masked recipient copies.

Updated July 10, 2026

If a lienholder (note owner) received interest through your servicing, you may owe them a Form 1099-INT — NoteHarbor builds it from the payments you already recorded.

Who gets one

Tag each loan with its lienholder (the loan's Pay-To). The interest portion of the payments collected on those loans during the calendar year is the interest you paid that lienholder — that's the 1099-INT figure. Reversed and deleted payments never count.

Heads up: interest is attributed to each loan's current Pay-To for the whole year. If a note changed lienholders mid-year, split the amounts between the parties manually before filing.

The $600 threshold

Open the 1099-INT section on the Lienholders page, pick a tax year, and every lienholder paid any interest that year appears. The IRS requires a 1099-INT at $600 or more; smaller amounts are flagged below IRS threshold (optional) — you can still generate them.

Two copies, one rule

Copy B (for the recipient) always shows a masked Tax ID. The payer filing copy is the only output with the full Tax ID — generating it is recorded in your audit log every time. A lienholder with no Tax ID on file is flagged; add their SSN/EIN before generating.

Single or bulk

Download one lienholder's PDF, or generate the whole year as a ZIP in one pass — anything skipped (no interest, no Tax ID) is listed inside the ZIP so nothing disappears silently.

Paper filing only — e-file is not offered. File with the IRS on official scannable Copy A forms (with a Form 1096 transmittal) — the payer copy here is your reference, not the red scannable form. Tax IDs are encrypted at rest and only decrypted for the payer filing copy, with an audit entry each time. These forms support your filing — confirm specifics with your CPA.

Loan ended in a foreclosure or a written-off balance instead? Those are the 1099-A and 1099-C — issued to the borrower, not the lienholder.

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Form 1099-INT for lienholders · NoteHarbor Help