Retirement tax questions

@ladylink22 the 1099INT is going to come from each bank you  or your Mom had money in, subject to the minimums quoted by others.  So your Mom's bank is going to send a form, your bank is going to send a form, etc.  And if you and your mom had separate accounts at the same bank, it'll be separate forms, as it's keyed off the social security number for each bank customer.