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If a U.S. savings bond is issued in the names of co-owners, such as the taxpayer and a child, or the taxpayer and spouse, then the bond's interest is generally taxable to the co-owner who purchased the bond. The table included below, from IRS Publication 17, addresses additional scenarios where there is more than one owner:
More detailed information is found in IRS Publication 17, starting at page 57.
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‎January 25, 2025
9:17 AM