If I receive $2 interest from my bank and I report it as interest income on my 1040, do I need to include the 1099-INT form? I did not receive a 1099-INT from my bank.

It seems like including the $2 to my taxable income did not have any effect on my final tax refund. In this case, do I still need to report the $2 even though I did not receive the 1099-INT from my bank?

Do I need to pay taxes for the $2 interest?

Can I state NO to having a foreign bank account if I have one and the total amount is less than $3000? (It seems like stating YES, will not ask me for the exact amount if its less than $10,000 anyway so maybe it does not make any difference for this small amount?)

Please correct me if I'm wrong with my assumptions above.

Thank you.