Report the interest income regardless of whether you received a 1099-INT form. If the interest income is under $0.50, ignore it. Generally, IRS won't bother you if you only omitted under $10 interest income, but if you also omitted other income, the omitted interest income will be listed together with whatever else is omitted. I have seen $2.00 listed with other unreported income in an IRS notice.
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