I received a 1099-INT for a tax free municipal bond for my resident state. I paid a premium. The amount in Box 13 is greater than the amount in Box 1. Do I need to check the box "We need to adjust the taxable amount," or do I check "none of these apply"? If I need to adjust the taxable amount, how do I do it and where in the tax forms do I do it? The amount in Box 13 is greater than the amount in Box 1.
