Whose ssn is on the 1099 INT? Should only be 1 ssn. If it's your ssn that's good. But if it comes with her ssn on it then you need to report it on her return as a nominee to give you the interest. It won't be taxable to her.
If her ssn is on the 1099 she enters the whole amount on her return. Then after she enters it, on the next page it will ask - Do any of these uncommon situations apply and pick the first one, I need to adjust the interest reported on my form.
Then on the next page fill in their amount as a POSITIVE number and pick the first reason "I received all or part of this for someone else".
Then on your return you enter it as a 1099 Int and put the amount in box 1.
