Taxpayer received Savings Bonds from his deceased father. He got everything converted and redeemed through Treasury Direct. 

All the funds received were deposited in March 2023. The taxpayer received 1099-INT forms but they are (3) 2021, 2022, and 2023. Since the interest was not received until 2023, can I include all the 1099's on the 2023 return. 

All  the transactions on Treasury Direct are dated 2023. 

Thank you!