1) Box 8 on a 1099-DIV and box 10 on a 1099-DIV?, both add into line 8b of the 1040.
2) any box 13 value on the 1099-INT subtracts from that number
3) any post-form entry of accrued interest for a recently purchased bond can also reduce the value of line 8b of the form 1040
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
