pk
Level 15
Level 15

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Generally the CD interest ( not being available to you )  does not constitute  constructive receipt till the maturity date . So the bank that did not  issue  a 1099-INT is correct.  If however they do make it available to , even with restriction , you would have to recognize -- this is because the bank would book it as interest paid in their filings.  That is my understanding of CD interest reporting.

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