Special Situations

If any of the following items apply to you, you'll have to complete Part I of Schedule B or Schedule 1, even if you received $1,500 or less in total interest: you received interest from a:

  • seller financed mortgage
  • nominee interest
  • original issue discount (OID) on bonds
  • accrued interest or amortizable bond premiums
  • Series EE U.S. Savings Bond used for higher education expenses
Item Title
Qualified Small-Business Stock
Short Sales, Commodity Sales, and Straddles
Wash Sales
Sales to Related Parties
Savings Bonds Used for Higher Education
Accrued Interest and Bond Premiums
Original Issue Discount on Bonds
Nominee Interest
Seller-Financed Mortgages
 
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