Schedule B (Form 1040 or 1040-SR) - Interest and Ordinary Dividends

Sep 19, 2026

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Schedule B (Form 1040 or 1040-SR) collects interest and ordinary dividend information reported by payers. It provides fields for payer and recipient names and taxpayer identification numbers, including payer RTN optional, plus itemized amounts for interest income, early withdrawal penalties, U.S. savings bond and Treasury interest, federal income tax withheld, investment expenses, foreign taxes, tax-exempt interest, and other bond-related items. The form references IRS instructions and attachment requirements.

LanguageEnglish

CategoryInvoices

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Pages3

Reading Time1 min

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Schedule B (Form 1040 or 1040-SR)

Interest and Ordinary Dividends

Part I - List name of payer

Line items (1-4 and related calculations)

Form 1099-INT

Interest Income (itemized boxes)

Schedule D (Form 1040 or 1040-SR)

Capital Gains and Losses

Part I - Short-Term Capital Gains and Losses - Generally

| SCHEDULE B
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service(99) | Interest and Ordinary Dividends
▶Go to www.irs.gov/ScheduleB for instructions and the latest information.
▶Attach to Form 1040 or 1040-SR. | | OMB No.1545-0074 | | --- | --- | --- | --- | | | | | Attachment
Sequence No.08 | | Name(s)shown on return | | Your social security number | | | | | | | | Part I
List name of payer.If any interest is from a seller-financed mortgage and the
1
buyer used the property as a personal residence,see the instructions and list this
Interest
interest first.Also,show that buyer's social security number and address▶
(See instructions
and the
instructions for
Forms 1040 and
1040-SR,line 2b.)
Note:If you
received a Form
1099-INT,Form
1099-OIDor
substitute
statement from
a brokerage firm,
list the firm's
name as the
payer and enter
the total interest
shown on that
form.
-------------------------------------
2 Add the amounts on line 1..··········
3 Excludable interest on series EE and I U.S.savings bonds issued after 1989.
△ttach Eorm 8815 ... ......
4 Subtract line 3 from line 2.Enter the resut here and on Form 1040 or 1040-SR,
line 2b .............. | | 1 | Amount | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2 | | | | | 3 | | | | | | | | | | 4 | | | | | | | | | | --- | | | | | | | | | | | | | | | | | | --------_------__--------------__-_------ | | ------------------------------------ | | | | ------------------------------- | | | | PAYER'S name,street address,city or town,state or province,country,ZIP
or foreign postal code,and telephone no. | | | Payer's RTN(optional) | OMB No.1545-0112
Form 1099-INT | | Interest
Income | | --- | --- | --- | --- | --- | --- | --- | | | | | 1 Interest income
$ | | | | | | | | 2 Early withdrawal penalty | | | Copy 1
For State Tax
Department | | PAYER'S TIN | RECIPIENT'S TIN | | $ | | | | | | | | 3 Interest on U.S.Savings Bonds and Treas.obligations
$ | | | | | RECIPIENT'S name
Street address (including apt.no.) | | | 4Federal income tax withheld
$ | 5 Investment expenses
$ | | | | | | | 6 Foreign tax paid
$ | 7 Foreign country or U.S.possession | | | | City or town,state or province,country,and ZIPor foreign postal code | | | 8 Tax-exempt interest | 9 Specified private activity bond
interest | | | | | | | $ | $ | | | | | | | 10 Market discount | 11 Bond premium | | | | | | FATCA filing
requirementf | $ | $ | | | | | | | 12 Bond premium on Treasury obligations
$ | 13 Bond premium on tax-exempt bond
$ | | | | Account number(see instructions) | | | 14 Tax-exempt and tax credit
bond CUSIP no. | 15 State | 16 State identification no. | 17 State tax withheld | | | | | | | | $ | | | | | | | | $ | Form 1099-INT www.irs.gov/Form1099INT Department of the Treasury-Internal Revenue Service | SCHEDULE D
(Form 1040 or 1040-SR)
Department of the Treasury
nternal Revenue Service (99) | Capital Gains and Losses
▶Attach to Form 1040,1040-SR,or 1040-NR.
▶Go to www.irs.gov/ScheduleD for instructions and the latest information.
▶Use Form 8949 to list your transactions forlines 1b,2,3,8b,9,and 10. | | OMB No.1545-0074 | | --- | --- | --- | --- | | | | | Attachment
Sequence No.12 | | Name(s)shown on return | | Your social security number | | | | | | | Did yo

FAQs

What form is Schedule B attached to, and what is its purpose?

Schedule B (Form 1040 or 1040-SR) is attached to Form 1040 or 1040-SR and is used to report interest and ordinary dividends with required payer details.

What information must be listed in Part I of Schedule B?

Part I requires listing the payer’s name and related identification details. If interest is from certain mortgage arrangements, additional buyer information may be required per the instructions.

Which Schedule D lines relate to short-term transactions and how are totals handled?

Schedule D Part I includes totals for short-term transactions generally reported on Form 8949, with options to leave certain totals blank if you report transactions directly on Form 8949.

Sep 19, 2026

Upload by Connor