FYI ... ALL interest and dividends are reported to the IRS and MUST be reported on the tax return. But if the amount is less than $10 the issuer is exempt from issuing the tax form but the DO report it to the IRS. Now if you do not put it on the return and the return is not looked at for another reason the IRS usually overlooks such small amounts. BUT if you ARE audited the IRS will list every single $ you missed on the original return ... I have see this often on the CP2000 audit notices.
