1099-INT ACCOUNT MAPPING REGISTER
Tax Year: 2026
Prepared By:
Date Prepared:

POPULATION EXTRACTION
[ ] Active interest-bearing accounts extracted
[ ] Accounts closed during the year extracted
[ ] Accounts transferred/merged during the year extracted
[ ] Backup withholding accounts flagged regardless of amount

EXCLUSION & THRESHOLD REVIEW
[ ] Exempt entities (corporations, IRAs, HSAs, government) identified and excluded
[ ] Below-threshold accounts identified and excluded
[ ] Justifications documented for all excluded records

ACCOUNT & PAYEE CONSOLIDATION
[ ] Multiple accounts under single TIN identified
[ ] Consolidation logic applied (aggregated statement vs. separate forms)
[ ] Unique account numbers assigned for multiple returns to same TIN
[ ] FATCA filing requirements identified and mapped

DATA VALIDATION
[ ] Box 1 Interest Income mapped accurately
[ ] Box 2 Early Withdrawal Penalties tracked (not netted against Box 1)
[ ] Box 4 Backup Withholding verified against deposit records
[ ] Payer EIN and legal entity name verified for each account
[ ] Register totals reconciled with general ledger expense accounts

APPROVAL
Operations Lead Signature:
Date Approved for Transmission: