Joint foreign account with parents non US residents. should i add the interest in my tax return? I do not enjoy any income on that acc. i am joint holder for emergency.

No, if you did not actually receive any of the interest income, you are not required to report it on your tax return.

Thank you. there is interest earned on this account but since i am secondary holder of the joint account, should i still not declare this as my income? primary holder is non US resident or citizen

No, if you did not take the income, the income does not have to be reported.  (You may still have to report the foreign account Form 8938, Statement of Specified Foreign Financial Assets- this form just reports the existence of the account.

Thank you. what do you mean i did not take the income? does it mean the interest remained on that foreign account and not brought into the US?

so i have another foreign account that i earned interest on and i am the primary holder but the income remained on the foreign account but was not brought into the US, should that be considered as additional income in the tax return 1099 form?

You would have to report it as income if you had the right of possession- (based on the limited facts) essentially in the first case, you did not have income because it was your parent's money.  In the second case, it would still be income even though it was left in the account overseas because you were the only account holder and you could have (even if you did not) taken the money out.  With the first account, even though you could have taken the money out (by rights as an account holder) because your parents are also able to, it is different.  Also,  for the first (shared account) if the money was originally that of your parent's (as opposed to you and they putting the money in) the interest earned resulted from their contribution.  For an account in your name only, it was your money that earned the income, so it is your income.

thank you so much for very valuable and clear information. very helpful

You are welcome- it can be very complicated and we are happy to help any way we can!

For one of the saving account, rule says "For calculation of share of an individual in joint account, each joint holder have equal share in each joint account." I am a secondary joint holder of the account, along with my parents as the primary holder. The interest is directly deposited into parents account which I do not have access to, and also I do not take the interest or deposit/withdraw from the account. The Money was originally deposited by my parents. I have not done any transaction on the account. The account value > $10k. Should I be reporting it on FBAR, if so as a join account or signatory authority? Should I pay income tax along with my taxes in US. My parents are non US residents.