Make up a 1099INT. They don’t have to send you a 1099-INT for less than $10 but you must report all your income. Make up a 1099-INT for it and put the amount in box 1.
See, https://ttlc.intuit.com/community/entering-importing/help/what-if-i-didn-t-get-a-1099-int-from-my-ba...
