(I don't think they ever report it to the IRS themselves ((i.e. accrued interest paid with the purchase))...not sure there is any means established to do so. So that ends up being the taxpayers responsibility, IF they want to deal with it)
_____________________________________________________________
1) IF the bond you bought in 2019 (correct?), also issued interest to your own account in 2019, then you'd have to amend your 2019 tax return to claim that and adjust the interest taxed accordingly. (whether you bother, depends on how much it was).
2) If you bought the bond later in 2019, and that bond didn't issue it's next dividend until 2020, then you can report it on your 2020 tax return.
_________________
3) Taxable bond? (USGovt ?or Corporate?...which one?), or Tax-exempt Muni ?
4) Also, important to know if this was a Zero Bond (not sure I know how to handle those.....have never considered those)
5) IF #2 is true...let us know....the way to do this properly may need you to break up your 1099-INT into two forms.
6) Similar for situation #1, but that depends on whether you are going to bother amending.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
