SECURITY MASTER TAX-EXEMPT CLASSIFICATION
Reporting Year: 2026
Institution/Payer Name:
System/Database Reference:

INSTRUMENT FILTERING
[ ] Security is a bond (proceed to INT/OID logic)
[ ] Security is a mutual fund/RIC (route exempt-interest dividends to 1099-DIV)
[ ] Payment is stated interest (route to 1099-INT Box 8)
[ ] Payment is original issue discount (route to 1099-OID Box 11)

FORM 1099-INT MAPPING RULES
Total Tax-Exempt Interest (Box 8): $
Specified Private Activity Bond Interest (Box 9): $
* Validation Check: Is Box 9 less than or equal to Box 8? (Yes/No)

PREMIUM REPORTING CONVENTION (BOX 13)
[ ] Gross Reporting: Box 8 contains gross interest; Box 13 contains allocable bond premium.
[ ] Net Reporting: Box 8 contains net interest; Box 13 is blank.

CUSIP AGGREGATION (BOX 14)
[ ] Single Bond Account: Print specific CUSIP _________
[ ] Multiple Bond Account: Print "various"

STATE/JURISDICTION MAPPING (BOXES 15-17)
State Abbreviation (Box 15):
Payer State ID Number (Box 16):
State Income Tax Withheld (Box 17): $

REVIEW & APPROVAL
Prepared by:
Date:
Approved for electronic filing transmission: [ ]