When filing taxes for 2013 I will file as a US Resident for the first time. I have a credit union account in my home country which is in my name and my mother's name. The address of the account is my home address in my home country. The account holds very little (< 500 euro) but earns some interest every year.

I am just wondering how to report this when filing next year and if I need to provide proof how do I do so if the account is in both my and my mother's name and the address is my family home address?

Thanks.

If the amount of interest earned is less than $10, do not worry about it. If it is more, report the name of the credit union and the interest on Schedule B.