It depends. If this is United States Interest and Dividends, you should request Forms 1099-INT and 1099-DIV, but would typically be gross earnings.
If the interest is less than $10, the institutions are not required to issue the form.
If you are referring to foreign income, then there could be other filing requirements based on the amount of the earnings.
See this article for additional details:
Fiiling requirement for foreign income.
Foreign Cryptocurrency Wallets
