I received a 1099 from the IRS stating that I had $15 Interest paid or credited to me. I don't ever remember getting $15 from them, yet I have to claim it as income. How can I find out if it was credited to me, and can I subtract it from what I owe? Does it get reported just like any other 1099-INT, or does it get any special treatment?

Are you sure it was from the IRS? Perhaps it was from your bank. The IRS doesn't typically issue 1099s. 1099s are used to document miscellaneous sources of income that are reportable and reported to the IRS. Examples would include interest earned on a bank account balance (which is probably what applies in the case of your $15) or monies received by you working as an independent contractor. To the IRS, a 1099 essentially serves the same purpose as a W-2. Any income that's reported on a 1099 must be declared by you when you file your tax return.

If it was from the IRS (and I agree with s_cianci that it probably wasn't) it would be a 1099-G

It was definitely from the IRS... on their letterhead, and it was not a 1099-G! It only indicates 1099, no INT, DIV or G after it!

Contact them and ask about it.

I contacted the IRS about the 1099 and found that anyone who itemized for the phone excise tax credit on last year's taxes received a 1099 for the amount of the credit. The 1099 was issued by the IRS! It needs to be reported as interest income.
RFJMA

Yes, any interest income must be report as income. You can't subtract any amount you owe.