A 1099 has Accrued Interest Paid on Purchases.A negative #. Does this go on the form? Is it part of Box 1 Int? If entered separate, is it pos or neg? Reduce Interest Inc?

I am looking to clarify the place to put the Accrued Int (negative #), whether to put it as positive or negative or if it should reduced the Interest Income value above it.

Another question like it:

There are values for Bond Premium and Bond Premium on Tax-Exempt Bonds, should these be entered as positive or negative on the 1099-INT? The Account statement shows them as negative but the 1099 seems to expect a positive #.

Thanks in advance.