31 CFR § 363.42 - How will my interest income be reported for tax purposes?
---
identifier: "/us/cfr/t31/s363.42"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 363.42 - How will my interest income be reported for tax purposes?"
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "363.42"
section_name: "How will my interest income be reported for tax purposes?"
chapter_name: "FISCAL SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "BUREAU OF THE FISCAL SERVICE"
part_number: "363"
part_name: "REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 3102, 31 U.S.C. 3121,"
regulatory_source: "67 FR 64286, Oct. 17, 2002, unless otherwise noted."
cfr_part: "363"
---
# 363.42 How will my interest income be reported for tax purposes?
When you open your TreasuryDirect ® account, you consent to receive the appropriate tax reporting forms by electronic means. We will notify you when your tax reporting forms are available. The form will be available in printable form through your TreasuryDirect account. If you withdraw your consent to receive tax reporting forms by electronic means, we reserve the right to redeem any savings bonds held in your account and close your account.
[67 FR 64286, Oct. 17, 2002, as amended at 70 FR 57435, Sept. 30, 2005]