<p>The $600 threshold is for non employee compensation. Banks have to issue a 1099INT for any interest over $10. But I don’t agree that they issue one for reimbursed fees. That’s not income, that’s a reimbursement. If your bank is issuing one, you should speak to them about getting a new accountant. They do issue one for interest, or other additions to your account. For example, $25 for opening a new account.</p>