I have a 1099 with box 8 tax-exempt interest and box 13 bond premium on tax exempt bonds. When I enter them on page#11 on the same 1099 input form they net against each other on the 1040 line 2a and do not show up on schedule B or in any detail on the 1040 to show they are netted together. The 1099 also has supplemental information which is for municipal bonds purchased with accrued interest paid. Some of the bonds listed look like they had interest paid in 2020, but not all bonds. I am assuming I have to adjust the bonds which paid interest by reducing the tax exempt interest received by the tax exempt interest paid when they were bought in 2020. In looking at page#11 where do I put the interest paid and how do I enter it as a negative adjustment? Will this show anywhere on the 1040, or be netted like the box 8 and box 13 amounts are?

Will the taxpayer get a letter for not having itax exepmt interest rie oput to eh 1099 is lacerte nets this all together without any detial?