Вопрос
I cashed some Series E, Series EE, and Series I savings bonds. How do I report the interest?
Ответ

In general, you must report the interest in income in the taxable year in which you redeemed the bonds to the extent you did not include the interest in income in a prior taxable year. 

Exception: Some or all of the interest may be excludable from your gross income if you pay qualified higher education expenses for yourself, your spouse, or your dependent during the year.

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