Specific Private Activity Bond Interest
  Definition
Shows the amount of your Specified Private Activity Bond Interest subject to Alternative Minimum Tax (AMT). This amount is included in Box 8, Tax-Exempt Interest.

If the amount shown is greater than zero, you must complete Form 6251, Alternative Minimum Tax - Individuals, to determine the amount that needs to be reported in the section labeled Tax and Credits on the line labeled Alternative Minimum Tax.

Notice to Nominees
If your Federal Taxpayer Identification Number is shown on this form, and the form includes amounts belonging to another person, you are considered a nominee recipient. You file Form 1099-INT for each of the other owners to show their share of the income and you must furnish a Form 1099-INT to each. A spouse is NOT required to file a nominee return to show amounts owned by the other.