You don't have to look any farther than the first page of the instructions:
Specific Instructions for Form 1099-INT
File Form 1099-INT, Interest Income, for each person:
1. To whom you paid amounts reportable in boxes 1,
3, and 8 of at least $10 (or at least $600 of interest paid in
the course of your trade or business described in the
instructions for Box 1. Interest Income, later),
It does not say each account - it says each person.
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