Line 30 on the schedule 1 (1040) most often comes from Box 2 of Form 1099-INT.
It can also come from the following forms:
- Form 1099-OID, box 3;
- Schedule K-1 Partnerships, Additional Information, line 3 under Code W for Box 13; or
- Schedule K-1 S Corporations Additional Information, line 4 under Code S for Box 12.
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