If the amount of interest I've gained last year was less than $1, do I have to report it?

All amounts on a tax return are rounded to whole dollars. If the amount of interest you earned is 49 cents or less you do not report it. If it's 50 to 99 cents, report it as $1 of interest income.

Won’t make any difference but tax law would say you have to report an amount 50 cents or more since that would round up to a dollar.