Solved
Do I need to report interest in the amount of $3.80?
from accounts at a credit union.
Yes you must report all your income no matter how small, if you have enough other income to have a filing requirement.
They don’t have to send you a 1099-INT for less than $10 but you must report all your income. Make up a 1099-INT for it and put the amount in box 1.
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