per total on each 1099 is best. thus 2 1099's from the same bank one with 3 a/c's and one with 2'a/c's
would be entered as 2 1099's. in truth the IRS probably doesn't compare each 1099 it gets to what you show. just the total and as long as the total you report exceed the 1099 totals they got there should'be no issues
