If I have an other (not a child) dependent who is not required to file because their income is less than $100 do I have to report their interest income on my return?

[jdschild]

I'm already clear that they qualify as a dependent, and that they do not need to file a return. My intuition tells me that their income would just go unreported since it's so low - if I were required to report it, I simply would complete the return for the dependent, who would not owe tax on the interest anyway after taking their standard deduction

[Opus 17]

No.  The income is below any possible reporting threshold.