Officially, I have to tell you that any interest income, even a penny, has to be reported as taxable income. CPA boards are funny about things like that.
Realistically, DDA's pay de minimus interest rates and it's doubtful you'd receive a 1099-INT unless the cumulative balance is quite substantial. If you don't receive one, then the interest wasn't reported to IRS as income at the entity level and whether or not you report it becomes a personal decision on your part.
