MB5
Level 2

Foreign Financial assets: Reporting Bank Interest Income on Income Tax return

For Foreign Financial assets -- if I am not required to report Foreign financial assets (< $11000) as per IRS because it is below IRS threshold requirement of $100K or $150K for reporting:
Do I have to report Foreign Bank interest income in my tax returns?

For FBAR: it is a separate requirement to report if assets are $10K more more, but the question is for Tax Return.