I'm not sure what you're referencing, but:
- If a bank, financial institution, or other entity pays you at least $10 of interest during the year, it is required to prepare a Form 1099-INT.
- There is no reporting minimum for an individual. All 1099-INT should be included on your tax return.
- If your child's only income is interest and dividend income (including capital gain distributions) and totals less than $11,500, you may be able to elect to include that income on your return rather than file a return for your child. Tax on a Child's Investment.
- If this was not your question, please give us a few more details.
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