How do i report a Joint Savings Account on a tax return?

The holders are a 13 year old and a parent,do we report the earnings on the child's tax return or on the parents?
How do i report a Joint Savings Account on a tax return?
By whoevers social security number the account is registered to. When you get the 1099-int from the bank, it will show that.
Reply:Why would you have a joint account with your child? Have you possibly confused this with a custodial account?





At any rate, the funds in the account belong to WHO? You, your income, it goes on your tax return. Your child's after you gifted it to him? His return. If the primary SSN on the account doesn't match, you need to do a 1099-INT, 1096 to the IRS to show the nominee relationship.