Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 08 - Form 1040 / Form 1040 SR — Schedule B
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Section 08 will not be prompted. If data is present for Section 08, overlay with "08" .
(2)
Schedule B Interest
2... $
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(3)
Excludable Savings Bond Interest
LN3 $
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(4)
Schedule B Dividends
6... $
Enter the amount edited above the instructions for line 6.
(5)
Foreign Accounts Indicator
7A1
Enter the Yes/No checkboxes from the first question on line 7a as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
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