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us/form/irs/ty2025/i1040sb — Instructions for Schedule B (Form 1040), Interest and Ordinary Dividends (2025) · Axiom
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Ty2025
Instructions for Schedule B (Form 1040), Interest and Ordinary Dividends (2025)
17 sections
Interest and Ordinary Dividends
Future Developments
General Instructions
Part I. Interest
Seller-financed mortgages.
Nominees.
Accrued interest.
Original issue discount (OID).
Amortizable bond premium.
Tax-exempt interest.
Part II. Ordinary Dividends
Nominees.
Part III. Foreign Accounts and Trusts
Financial account.
Financial account located in a foreign country.
Signature authority.
Other definitions.
