1. You can enter the amounts that way but I would be hesitant to do that. The IRS will receive a copy of the 1099-INT and it should be reporting only the interest earned net of premiums anyway so I would wait until that is received before reporting anything and make sure that it agrees with your figures and then enter it exactly as it has been sent to you.
2. Entering it as a 1099-B is exactly right. Enter the date that it was received since that was when the gain was realized.
@Ladewig
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