Daughter cashed in EE savings bonds which were in HER name. She paid for part of hereTuition with this and I paid the rest. She did not work in 2013 - No W-2 - $0

1099-INT (from Bank) was received with Box 1 (Interest) and Box 3 (Treasury Interest) having $$$ - This bank account has my name, my wife's name, and my daughters name on it.


How does this get reported? My Taxes or my daughters Taxes (even with $0 earned).