If one pays more in OID during the life of a CD than the interest payed at maturity how is it entered

[neilfournier]

I payed $137 more in OID during the life of a 3yr CD than the interest payed to me at the CD’s maturity.  How do I report the loss in the year of maturity of the excess of OID payments versus interest received?

[Anita01 · Accepted solution]

You enter your cost basis as the purchase price plus any amounts on which you paid tax in prior years, so the interest payments would raise your cost above the maturity value and create a loss.

[neilfournier]

Where is this entered?  I don't see where this would be entered on the 1099-OID worksheet.