Seeing a tax pro is a good idea, but I would not be very worried about 3 yrs of accidently missing $100 of interest. As was pointed out that could well mean no actual difference in tax due or a very modest amount ($10-$25 a yr?).
Don't worry about things beyond three years as long as the understatement of income was less than 25% of your gross income for that year (they have 6 yrs for that) and you did not intentionally misreport (they can go back forever for fraud: not going to happen for $100 of missed 1099-INT).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
