Reporting interest of $10 or less from Form 1099-INT in TaxAct
Financial institutions with which you do business are required to send you a Form 1099-INT: Interest Income if you earned from them more than $10 of interest over the year.
Even if you haven’t received a Form 1099-INT, or if you’ve earned interest of $10 or less over the year, you’ll still need to report any interest that has been credited to your account during the most recent tax year.