Joint account with parents

Hello all,

 

Question about joint account.

 

My mom wants me to open online CD account and I will be managing it for her since its all online.

It will be a joint account so I have access in case anything happen. Do I have to pay taxes on the interest that this accoutn earn nest year? She will be the primary of the account and she lives in a different address than mine. She doesnt file taxes each year cuz her income is under 10k.

 

Thanks,