If box 5 is checked, box 1f
may be blank. In any event, you should leave the box blank if there is nothing in it.
The accrued market discount is a discount bond's increase in value resulting from the approach of its maturity date rather than a drop in interest rates. This occurs because the holder will receive the par value in full upon maturity, regardless of the amount by which a bond was discounted at the time of purchase.
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