If no distributions were made within the tax year is one required to report the interest, is this true?

[carol-adams888]

This question is on reporting earned interest on Traditional and Roth IRA's, for someone who is over 65 but less than 70 1/2.  No distributions or contributions were made in 2018.  All Roth contributions are over 5 years old.  No 1099-Div were created for either the Roth or the Traditional IRA's and amounts earned were over the $10 minimum requirement.  

[carol-adams888]

No 1099 statements were issued and total interest earned was over the $10 threshold for creation of a 1099-DIV statement.

[carol-adams888]

What if there is not a 1099-Div statement created for either the Tradition or Roth IRS's?

[SweetieJean]

If no distributions were made, you do not report it.

[retiree]

If the interest/dividends were reinvested back into the fund and you received 1099 form you must report it --even if you did not receive and cash (check) for the distribution.  If it was reinvested you did indeed receive financial benefit of the distribution.