Do I need to report interest in the amount of $3.80?

[campfire]

from accounts at a credit union.

[VolvoGirl · Accepted solution]

Yes you must report all your income no matter how small, if you have enough other income to have a filing requirement.

They don’t have to send you a 1099-INT for less than $10 but you must report all your income. Make up a 1099-INT for it and put the amount in box 1.

See,
https://ttlc.intuit.com/community/entering-importing/help/what-if-i-didn-t-get-a-1099-int-from-my-ba...

[taxhelp2020]

If you received a 1099-INT with that amount, yes.  Some banks and institutions do not create a 1099-INT for less than $10. Technically, all interest "should" be reported, but if the institution doesn't send the 1099, it is insignificant.