My mother cashed in H/HH Bonds in 2008 and gave the money to me to pay for our son's education. We received the 1099 INT form where I am listed as the recipient, but my mother's social security number is listed as the recipient's ID number.
1. Should I change, with the IRS, the ID number to match my ssn?
2. Who is responsible for paying the tax on this amount? My mother - because her ssn is the ID number or me because I was the recipient of the funds and my name is listed as the recipient? Thanks for any help.

In my opinion, YOU should pay the taxes on the interest, but, technically, your MOTHER is responsible because the interest accrued under her name and SSN.

That said, if the money (principal and interest) given was more than $13,000, SHE is responsible for gift taxes.

As long as SOMEONE claims the interest and pays the income taxes, the IRS is not a stickler on who is technically responsible.