I paid accrued interest in December of 2023 when I bought a US Treasury Note on the secondary market. I did not receive interest income on the Note until 2024. My 2023 Consolidated Forms 2023 includes a Supplemental Tax Statement which includes the amount of the accrued interest paid and the date of payment. Do I reduce interest income in 2023 (the year the accrued interest was paid) by the amount of accrued interest paid or do I reduce interest income in 2024 (the year the related interest income was received)?
