How and where do I report interest paid to us by IRS due to delayed 2020 refund. It has to be reported on 2021 return but I only have a letter, no form. Thanks

[mw78]

Just received letter from IRS stating that they paid us interest in 2020. Letter states that we must report on 2021 return but don't know how or where. We didn't request this income

[ee-ea]

Handle the letter as if it was a 1099INT.  The money is taxable by the state.

[mw78]

Thanks

Looks like I am able to report it as miscellaneous reportable income.