Technically, you are required to report ALL income regardless of amount or if the payer sends a 1099. Personally, I have several bank accounts that do not send me a 1099-INT but I always enter the amounts. In fact, I reported the $200 I received as an incentive from a bank for opening a checking account. Although I doubt you would get audited for not reporting $104 but what if you were audited for something else (or randomly selected) and then this comes up ? The amount of additional tax ypu will pay is not worth the penalty on an audit.
