Schedule B (Form 1040) can be filed if any of the following applies:
- You had over $1,500 of taxable interest
- Any of the Special Rules listed in the instructions for line 1 apply to you
- You are claiming the exclusion of interest from series EE or I U.S. savings bonds issued after 1989
- You had over $1,500 of ordinary dividends
- You received ordinary dividends as a nominee
- You had a foreign account or you received a distribution from, or were a grantor of, or transferor to, a foreign trust. Part III of the schedule has questions about foreign accounts and trusts


