Take a look at the Social Security number shown on the Form
1099-INT. If it is not reported under your Social Security number, then you do not need to
report it on your return.
If it is reported under your Social Security number, but the
account is not yours, then you can report the interest on your return and then
subtract it as nominee interest (showing it was reported in your name, but it
does not belong to you).
See the information below for detailed steps.
https://ttlc.intuit.com/replies/5317385