Deductions & credits

I was referring to this: https://www.irs.gov/instructions/i1099gi#idm140119320878080  (nominee and middleman returns): "Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts allocable to each. You also must furnish a Form 1099 to each of the other owners. File the new Form 1099 with Form 1096 with the Internal Revenue Service Center for your area."

 

Since the 1099-INT is on her SSN but the interest is from my income and i will be filing under my name/ssn.