IRS Form: Form 1040 Schedule B for Reporting Interest, Dividends (IRC §61)

Form 1040 Schedule B to report interest and ordinary dividends for tax year 2018 released October 23 with changes made to reflect the 2017 tax act, Pub. L. No. 115-97. While the reporting aspects of the form did not change, the form does reference different lines of the Form 1040 to transfer the amounts plus the elimination of Form 1040A. If interest or dividends exceeds $1,500, Part III must be completed to report any financial interest in a foreign account. [IRS Form 1040, Schedule B (2018)]

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