I was a retail trader from 2005-2010 trading several accounts during that time. The reason I had several accounts, was because my balances were small; less than the $25k minimum required for intra-day and I often broke the intra-day rule and was suspended several times from trading because of it. Instead of waiting out the suspension period, I would just open a new account. Long story short: I was not profitable in this very demanding endeavor and now I have 3 accounts each with <$20.00 in them that have been dormant for years. Two of the accounts were Joint w/ Right of survivorship with another family member on them. Another was an official partnership. All of the trading transactions on each of these accounts were processed by an accountant (gains/losses) during the year in which they occurred. However, nothing tax-wise has been done for the years since when they have sat inactive with $15.00 or so dollars in them. My question: what do I have to do (if anything) to officially close these accounts out? Will I run into any issue for not "filing" whatever tiny interest accrued on these tiny inactive accounts with my taxes each year? Thank you very much for any help.