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Form 1099-Misc is a tax form that reports the year-end summary of all non-employee compensation.
Report Abuse. You must report all income, however the bank isn't required to cut a Form 1099-INT if it's less than $10.00. Many banks will mark your Dec or Jan statement as a substitute Form 1099 and list the totals there for the year.My credit union does that.ust remember, whether you receive a 1099-INT or not, you MUST claim it on your tax return regardless of the amount if totals 50Â¢ or more. Amounts of less than 50Â¢ are dropped due to rounding.