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Yes.  Although payers don't have to provide a 1099-INT for amounts under $10 that doesn't relieve you of the obligation to report it.

Just report it "as if" you received a 1099-INT.  There's no problem reporting it this way.  If you look at Schedule B there's nothing there that says "this was reported on a 1099-INT."  It's just the payer's name and the dollar amount.

Tom Young

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