amy, can you cite authority for the $25 rule?
As other's have said and you worked through the 1099-INT needs to be on your mother's return but really belongs on yours. The "right" thing to do is the nominee process, but for such a small amount it really won't matter although technically it isn't right.
I'd recommend you take you mother's name off the account so 1) to avoid this situation next year and 2) to not have the assets in the account available to her creditors and 3) (a few other reasons). In general joint accounts are not a good idea. Much better to have title in the true owner's name/SSN and to use give a power of attorney if someone else needs to manage the account. Use a pay-on-death designation to estate planning purposes (rather than joint ownership) to avoid probate.
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