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If the financial institution does not issue a 1099-INT until the CD reaches full maturity, and you declare interest accrued annually during the life of the CD, you would have no 1099-INT to reference when you file.  And the amount shown on the 1099-INT issued at maturity would not match the amount you declared in the final year, 

 

What form do you use or how do you document the discrepancy?