Is the $10 limit for reportable interest by account or by financial institution?

[cmitche-2012]

The interest from the checking account was < $10 but the interest from the savings account was > $10.  When TurboTax imported the 1099-INT, only the savings account interest was shown.  Is that correct?

[MinhT1]

The limit of $10 is the limit below the bank is not required to send you a form 1099-INT. Depending on the bank, it could be by account.

However, you are required to report all income, however small on your tax return. You should manually enter the interest earned on your checking as if you had received a form 1099-INT.

[cmitche-2012]

Thanks for the reply.  Does that mean it needs to be reported to TurboTax as a bug?