Interest Income is reported by the person/entity who is listed on Form 1099-INT. In the case of an individual filing Form 1040 with Schedule E, this income would be reported in TurboTax under Wages & Income >> Interest and Dividends >> Interest on 1099-INT.
For a business, interest income is reported on the business tax return, except for flow-through entities (like partnerships) where the interest income flows to the owners/partners to be reported on an individual tax return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"