high or low amount?
1) For the TOTAL base amount on the form 1040, lien 2a, the amounts from box 11 of a 1099-DIV, and box 8 of a 1099-INT add into line 2a (a few folks also have forms K-1 with an amount that adds in).
2) The amount on line 2a can be pushed higher than that total if you also had a form 1099-OID with tax-exempt entries on that form.
3) The amount on line 2a can be pushed lower than that total, if you had $$ reported in box 13 of the 1099-INT form. It can also be lower if you reported accrued interest this year for a bond purchased in 2019 (and sometimes the last half of 2018).
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
