I have a saving account with interest of under $10 in 2010. Do I need to include the interest I made with the bank account when I file tax for 2010? I know that it is not required for 2009 but I just want to make sure.

Looking forward to hearing from you. Thank you very much.

Negative. Interest under $10 falls into the de minimus category and the IRS does NOT care if you report it.