Special Situations

If any of the following items apply to you, you'll have to complete Part I of Schedule B (Form 1040)or Schedule 1 (Form 1040A), 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