To be technically correct, you would issue a 1099-INT to the other tax number to show the amount that you "subtracted" from your return. Take a look at the information at the following site for more details (scroll toward the bottom to the Nominee Interest section): <a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc403">https://www.irs.gov/taxtopics/tc403</a>
