All the interest on a savings bond is reported to the holder on Form 1099-INT for the year the bond is redeemed, even if the holder accrued interest income during prior years, and so will show interest paid to the holder in excess of the amount includible in income by the holder in the year of redemption. How does an individual holder of a savings bond who accrued interest income on the bond in prior years report on his or her Form 1040 the interest shown on the Form 1099-INT in this circumstance?