1099s with multiple accounts, no subtotals

[kthurman]

For each 1099, is it okay to subtotal Box 1a, Box 1b, etc. and report on Schedule B?

[Bees Knees]

Well I would list each amount separate simply because that is the way the 1099 is going to be reported to IRS. If you combine the numbers on a 1099 and reported as one number on Schedule B, IRS will probably not do anything, unless total interest reported to IRS does not match total interest reported on the Schedule B. Worst case is you might have to respond to a CP-2000 letter and explain to IRS what you did, if they can't figure it out on their own.