Thank you. This is what I had heard informally, but initially viewed the advice skeptically as I always assumed the interest accrued during calendar year 2018 was reportable on my 2018 1040. I subsequently read that would be the case ONLY if I had access to the interest during 2018 -- in other words, if the interest was payable monthly, quarterly, etc. Thank you for confirming that the interest is reportable in 2019, when the 12-months is up and the interest becomes available to me.
