SA - Repayment Supplement (interest)

I noticed this Repayment Supplement (interest) on my Self Assessment account. Is this interest payment made by HMRC reportable to the IRS? If so where? From what I can see this interest credited is for early payment of my 2022/23 tax (paid September, but prior to January 31st 2024). I’d suspect this is a fairly common for those that pay their tax bill early. I’d be interested to learn how this payment is treated and any other information that can be shared, thanks in advance.

I wouldn't have thought so. It's essentially a cash back discount and I certainly don't report those types of payments to the IRS. If it was significant in that I had used a foreign tax credit when filing my US taxes and suddenly the UK tax I paid was actually a lot less then maybe file a corrected tax return?

ETA
Never happens to me as I file in October/November but don't pay until December and I don't pay the estimated tax due for the following year until January. Didn't realize I might be missing out on some interest.

I wouldn't have thought so. It's essentially a cash back discount and I certainly don't report those types of payments to the IRS. If it was significant in that I had used a foreign tax credit when filing my US taxes and suddenly the UK tax I paid was actually a lot less then maybe file a corrected tax return?

ETA
Never happens to me as I file in October/November but don't pay until December and I don't pay the estimated tax due for the following year until January. Didn't realize I might be missing out on some interest.

I’m PAYE, so my tax bill was small. The actual interest from HMRC worked out to be about 35 cents, so nothing to report anyway as under 50 cents. Just curious as this must be something many experience. The tax I paid for 2022/23 will be used for 1116 for this 2023 year. Fortunately I don’t have estimated tax.

Repayment supplement paid by HMRC is reported on Schedule B as interest income and on a passive basket Form 1116.

Repayment supplement paid by HMRC is reported on Schedule B as interest income and on a passive basket Form 1116.
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How would this be reported with regards account number and address?