According to instructions, if you earn less than $1,500, say $15 in interest, you don't have to fill out a Schedule B--if it's ordinary income, where do you put it on the new forms? (I know the government won't give up a penny in tax.)

If you have less than $1500 in interest income, and do not attach Schedule B, you should report your total taxable interest directly on Form 1040, Line 2b.

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Form 1041 Schedule K 1 Instructions 2012

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Hey guys and welcome back we're going to continue to build on our prior video example where we filled out a form 10 at 65 we're going to carry that over into this schedule k-1 you're going to have to fill out a separate schedule k-1 for each partner that's in your business for our example we're just doing a simple general partnership LLC that has two partners in it each 50 50 owners in the profits or the losses cash-based accounting method so just to do a quick overview if you guys are doing cash accounting, and you're just a simple LLC you're not going to have to fill out the large majority of this particular form so part one you're probably had to fill out three of the four boxes part two you're probably going to have to fill out maybe about half of these things and then part three you're probably only going to have to fill out about two three or four of these particular boxes and again if you're a more complicated business that has foreign transactions or foreign entities, or you're

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According to instructions, if you earn less than $1,500, say $15 in interest, you don't have to fill out a Schedule B--if it's ordinary income, where do you put it on the new forms? (I know the government won't give up a penny in tax.)
If you have less than $1500 in interest income, and do not attach Schedule B, you should report your total taxable interest directly on Form 1040, Line 2b.

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