From the IRS website
You should receive a Form 1099-INT (PDF), Interest Income; Form 1099-OID (PDF), Original Issue Discount; or a similar statement from each payer of interest of $10 or more, showing the taxable interest you must report. This information is often included on your year?end account statement. Even if you do not receive a statement, you are still responsible for reporting all taxable interest income.
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