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Useful Items
If any of the following items apply to you, you'll have to complete Part I of Schedule B of Form 1040 or 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
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