So far, there is no place to enter the accrued interest on any of the IRS 1099-INT forms.....you actually have to track it, and enter it separately as a part of the TTX interview process.....which the software then uses and enters it appropriately as a subtraction on the Schedule B for any taxable Corporate or Treasury bonds. So don't expect those $$ to show up in the actual 2023 1099-INT itself.
(Note that while Corporate&Treasury bond accrued interest you paid, shows up as an entry on the Schedule B as a subtraction, the Muni accrued interest reported, just shows up on the final Federal 1040, simply as a lower $$ amount on line 2a of that form 1040)
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Vanguard might show an accrued interest line somewhere on the Supplemental Details (perhaps listed as Miscellaneous for Vanguard?) sheets at the time they issue the 1099-INT form, but those supplemental sheets are not actually sent to the IRS. Thus...Keeping track of what can be claimed for accrued interest for any particular year, depends on you keeping accurate records of which $$ can be claimed for which years.
I use my own spreadsheet detailing what bond I purchased, the accrued interest amount I paid out, and which tax year I can claim the accrued interest on.
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____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
