What is minimum amount I have to report on a 1099-int

[mikey1955]

I received $2.38 on savings acct.

[VolvoGirl]

Yes I would report it.  You must report all your income no matter how small.  Even $1 of bank interest.  Actually 50 cents rounds up to $1.  I'm entering mine.  Enter it as a 1099Int and put the amount in box 1.