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Take the $100. The only reason you would need a tax ID number is XXXXX the bank required it. There will be no tax on the $100. too small, although the US will gladly accept a donation as with all the money we waste, we need the money.
Good luck & Welcome to America.
No tax report (a Form 1099 by the bank) will be due if you only have a de minimis amount of interest (under $10.) Even then, you would not be required to file a tax return unless you had several thousand dollars of income.
The issue really isn't with the tax return; the issue is whether or not the bank will even open an account for you without a tax ID number.
Your friend doesn't need to file any type of tax return, nor will the bank report the 2 cents worth of interest to the IRS.
If you are still concerned, perhaps you should visit or call your embassy here in USA so that they can reassure you.
Out of curiosity, I looked up your country's travel information on the Internet & it really looks like a beautiful country.
I hope you're ready for the heat & humidity in Florida that will be coming in May - September. New England (where I live), as I'm sure you know, is much different than Florida. We even have snow in the winter.