You can either have your mom pay the tax on the $10 interest or you could file it under your name as a nominee.
The easiest way forward would be to just have your mom report the income on her return as her SSN is on the form.
Gift tax return must be filed by the person giving the gift of income not by the person that received the money. For 2019, a gift of more than $15,000 triggers the need for a gift tax return.
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