I am trying to file a 1099-INT. the amount is not owed to me by my bank, but by the IRS. how do i file this form?

[MichaelDC]

If it's a 1099-INT from the IRS, it is entered in the same place as other Interest 1099-INT forms are entered. If I misunderstood your question, please let me know in the comment section.

From SuperUser VolvoGirl: If you did an amended return and had a refund the IRS would pay you interest on it. It would be included  on the check from the IRS.  It would not be a separate check.  I amended 3 years of returns in 2017 and each refund had interest on it I had to enter on my tax return.

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