Tax forms

Schedule B

Schedule B, Interest and Ordinary Dividends, is the form a taxpayer files with Form 1040 when interest or dividend income exceeds the threshold or when certain foreign account questions apply.

Reviewed November 3, 2026

Why it matters

The form lists each payer and amount, so the IRS can match the 1099s. It also asks the foreign account and trust questions that can lead to additional forms.

Example

A client receives 1099-INT and 1099-DIV forms from three institutions. The preparer lists each payer and amount on Schedule B.

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Sources

Checked November 3, 2026. Public pages and tax rules change; confirm them before relying on them.

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