Hal_Al
Level 15

Deductions & credits

Q. It's actually my SSN on the 1099 INT as I'm the primary account holder.  So does that mean that she doesn't have to claim any interest and therefore she doesn't need to report it?  

A. Yes, it's that simple.

 

Had it been the other way around, it gets more complicated but can still be done (as described by @VolvoGirl ).