The IRS instructions say on page 4 Box 13 Instructions for Forms 1099-INT and 1099-OID
Box 13. Bond Premium on Tax-Exempt Bond For tax-exempt covered security acquired at a premium, enter the amount of bond premium amortization allocable to the interest paid during the tax year. If you reported a net amount of interest in box 8 or 9, whichever is applicable, leave this box blank.
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