Read all the post and did not find out if the taxes due on a bank cd is the maturity date of the CD or if in the case of a CD running from one year to the other is a guess of the amount due earned in the year before the CD matures. My bank has done it both ways re their 1099's. I thought I had found the answer to this last year, but I have been unsecessful to find the current rule. I tried to find it at irs/gov but I am lost. This year they did not include the unrealized interest and I am wondering if I should try to get them to include it.