As to the year interest paid is concerned...I saw it several times over the years, but don't recall where now, adn I'm not particularly ready to go looking again.
Logically though, if you bought AND owned just ONE treasury bond in Nov/Dec 2023....that didn't pay you any interest until 2024...then you would have zero in box 3 of the 1099-INT, and attempting to declare that accrued interest in the 2023 year would be effective negative number for box 3.....that situation is what I imagine the IRS would be attempting to proactively eliminate.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
