I am a joint holder 2nd in foreign bank account.Primary holder is Non-US resident. Do i have to report the interest earned, even if i have to report the account in FATCA.

I have a savings account and a fixed deposit account where i am a joint holder with a Non-US tax payer (mother). I am the second holder of the account.

Do i need to report the interest earned from such accounts. Do i have to also report that such accounts in FATCA.

If Yes, will the interest earned be divided in half for IRS tax reporting purposes ?