I have a corporate bond that has both qualified and non qualified interest for the year. The non qualified amount is not part of the interest income listed on line 1 of my brokerage account 1099int. Instead the non qualified amount is listed in the next section down (below row 14) that is for interest adjustments. The 8th row down in this section is where there is a category called "non qualified interest"--this is where it is listed. Yes, it is outside of a qualified retirement plan.
