What is Schedule B?
Schedule B lists your interest and ordinary dividends in detail once the totals get large enough to require it — generally over $1,500 of either.
How it works
You name each payer and the amount, total them, and carry the totals to your 1040. Part III also asks whether you have foreign bank accounts, which ties into separate foreign-reporting rules.
A quick example
What people get wrong
Don't ignore Part III's foreign-account question. Answering it wrong — or skipping it — can trigger steep penalties that dwarf the tax on the income itself.