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You will report the income in the Interest and Dividends section of your return. Whether or not you received an actual Form 1099-INT or just a statement showing the amount you received, use the following steps to go to the section of your return to enter your interest income as if it were reported in box 1:
OMB would seem to indicate it's an IRS refund - interest for being tardy in issuing your refund. just that it came from PA office region rather than TX region
https://omb.report/omb/1545-0112
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