The interest paid on a bond sold between interest dates will be reported on Form 1099-INT to the purchaser of the bond, and will report the entire amount of interest for the next payment date as paid to the purchaser. Accordingly, the interest shown on the Form 1099-INT will exceed the amount includible in income by the purchaser. How does an individual purchaser of a bond between interest dates report on his or her Form 1040 the interest shown on the Form 1099-INT in this circumstance?