Which of the following payments would NOT typically be reported on Form 1099-INT?

Form 1099-INT is specifically designed to report interest income that is subject to taxation. Generally, any taxable interest that an individual earns throughout the year, including interest from savings accounts and certificates of deposits, would be reported on this form.

In the context of the payment types listed, a refund of prior year's taxes does not represent interest income. It is essentially a return of an overpayment made to the tax authorities in a previous tax year, rather than earnings derived from an interest-bearing account or investment. Since this does not qualify as interest income, it is not reported on Form 1099-INT.

In contrast, taxable interest from savings accounts and certificates of deposits are forms of income that financial institutions report to the IRS, making them relevant for Form 1099-INT. Additionally, interest from personal loans can also be taxable, depending on the circumstances, but is less commonly reported as it usually consists of private transactions not involving a formal reporting structure. Therefore, the reason a refund of prior year's taxes would not be reported on Form 1099-INT is that it does not fall into the category of interest income, making it the correct answer to the question.