I received a 1099-INT for an account holding two municipal bonds (from the same state). Box 8 is showing the gross / total interest I received on these bonds, but there is nothing showing in other boxes (including box 13), even though I bought these bonds at a premium. Instead the amortization amount is just showing in the 1099 in the "Adjustments" section, under "Bond premium - Tax-exempt obligations (noncovered lots)", but it says it's not reported to the IRS. In years past, I believe I've included this bond premium amortization on what I've reported on my tax returns. How should I account for this? Can I just manually input this amount into Box 13 (even though it's not reported on the 1099 I received this way)?
