Updated October 18, 2026. Quick answer: Lines 5 and 6 are Part II of Schedule B, the ordinary dividends section. You list each payer on line 5 using the box 1a amount from your Forms 1099-DIV, then add the amounts on line 6 and carry the total to Form 1040 line 3b. Line 6 over $1,500 also sends you to Part III.
What lines 5 and 6 ask for
Line 5 is a list and line 6 is its total. The form’s caption for line 5 is “List name of payer:” and line 6 reads “Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b”. Interest is on the lines above it and is covered at Schedule B lines 1 to 4. The wider schedule is explained on the Schedule B (Form 1040) page.
Where the number comes from
The instructions say “Report on line 5 all of your ordinary dividends.” They add “This amount should be shown in box 1a of your Forms 1099-DIV or substitute statements.” Box 1a is explained on the Form 1099-DIV boxes 1a and 1b page. That page also covers box 1b, which is a different number, so check which box you are copying.
The schedule’s own note for a brokerage statement is “list the firm’s name as the payer and enter the ordinary dividends shown on that form.” As with interest, the instructions say you can “list more than one payer on each entry space for lines 1 and 5, but be sure to clearly show the amount paid next to each payer’s name.” If you run out of room, they say “attach separate statements”.
Nominee dividends
A Form 1099-DIV can include dividends that belong to someone else. The instructions say “If you received a Form 1099-DIV that includes ordinary dividends you received as a nominee (that is, in your name, but the ordinary dividends actually belong to someone else), report the total on line 5.” They continue with “Do this even if you later distributed some or all of this income to others.”
The steps are “Under your last entry on line 5, put a subtotal of all ordinary dividends listed on line 5.” and then “Subtract this amount from the subtotal and enter the result on line 6.” Between those two steps, the instructions have you enter “Nominee Distribution” below the subtotal.
Where it goes next
Line 6 is the end of Part II. The form says “Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, line 3b”. Line 3b of the return is explained on the Form 1040 lines 3a and 3b page. Under line 6 the schedule adds “If line 6 is over $1,500, you must complete Part III.” The general instructions use the same threshold: “had over $1,500 of taxable interest or ordinary dividends.” Part III is covered at Schedule B line 7 and Schedule B line 8. The return this schedule attaches to is explained on the Form 1040 page.
Edition and line numbers
This page reads the 2025 Schedule B (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are byte-identical to the archived copies and they are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040 or 1040-SR.” Schedule B has its own instructions booklet, titled “Instructions for Schedule B” (Form 1040). Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Copying the wrong dividend box. The instructions say “This amount should be shown in box 1a of your Forms 1099-DIV or substitute statements.”
- Leaving a nominee’s share in the total. The instructions say “Subtract this amount from the subtotal and enter the result on line 6.”
- Overlooking Part III. The schedule says “If line 6 is over $1,500, you must complete Part III.”
Related: Schedule B (Form 1040), Form 1099-DIV boxes 1a and 1b, and Form 1040 lines 3a and 3b.
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Answer againSources
- Instructions for Schedule B (Form 1040), Interest and Ordinary Dividends (2025): https://www.irs.gov/pub/irs-pdf/i1040sb.pdf
- Schedule B (Form 1040), Interest and Ordinary Dividends (2025): https://www.irs.gov/pub/irs-pdf/f1040sb.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.