Note: If you are a tenant in a rent-stabilized apartment in New York City with a current lease and the landlord did not originally ask you for your Social Security #, you do NOT have to provide it. Searches on-line that show excerpts from court cases dealing with this issue will back this up.
Also, the interest on most Security Deposit accounts is probably 1% or less so you probably would only have reportable income if the amount in the account was over $1,000.
Finally (and this is the only part I'm not 100% sure about...maybe a C.P.A. could comment on this) anyone holding an interest bearing account for another (Ex; landlord holding a Security Deposit in an interest bearing account for a tenant), would have to withhold 28% from that interest and pay it directly to the I.R.S. Again, if your Security Deposit is less than $2,000 we're talking about a pretty insignificant amount of dollars here.
BEWARE of asking tenant rights questions to landlord sites or taking tenant advice from realtors/landlords, etc., because they have an obvious conflict of interest.