Tax implications with joint checking accounts

[AndrewA87]

Are there any tax implications with joint checking accounts with a parent and an adult child and the adult child is primary on the checking account?

[Bsch4477]

Any interest paid to the account will be reported by the one whose social security number is on the account. 

[Mike9241]

@AndrewA87 if either or both of you are paying tax-deductible expenses, keep those receipts because if you are ever audited, the IRS may ask for proof that the expense is really yours and not the other party's. The same for deposits. This is totally at the discretion of the IRS auditor (or even the state auditor if you have state income taxes)