Should i recognize a bond premium amortization on tax exempt interest bonds? and if so where?

[SteamTrain]

@wgraybeard 

IF both are needed for Tax-exempt bonds.  Premium amortization goes in box 13  (BUT your brokerage may have already done this part.   Then only the accrued interest you paid  goes on the follow-up page.

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But remember, if that 1099-INT has $ in boxes 1 or 3 too, you need to move all $$ in boxes 8,9,13 and the accrued interest for Tax-exempt bonds on their own 1099-INT form.