Taxpayers filing a Form 1040 or 1040A can include a Schedule B to report their interest and dividends.
Generally speaking, you must include a Schedule B with your return if you had over $1,500 of taxable interest or ordinary dividends.
The other reasons to file a Schedule B include
receiving interest from a seller-financed mortgage when the buyer used the property as a personal residence
accruing interest from a bond
reporting original issue discount (OID) less than the amount on Form 1099-OID
reducing interest income on a bond by the amount of amortizable bond premium
excluding interest from series EE or I U.S. savings bonds issued after 1989
receiving interest or ordinary dividends as a nominee
having financial interest in a foreign financial account or foreign trust
The form includes three sections: one for reporting interest, one for ordinary dividends, and one for foreign accounts and trusts.