Which of the following would require the use of Schedule B?

The use of Schedule B is specifically required for taxpayers who receive certain types of interest and dividend income. Schedule B is used to report interest and ordinary dividends that exceed specific thresholds or when you have certain conditions, such as not having enough withholding or not being a qualifying taxpayer.

In this case, receiving interest from US Savings Bonds falls under the category of interest income that must be reported on Schedule B. This is important because interest from US Savings Bonds may need to be reported if it is substantial or if the taxpayer has other interest income. Additionally, taxpayers often need to provide detailed information about their interest and dividend income on Schedule B to ensure compliance with IRS regulations.

While all the options relate to income reporting, they fall into different categories. Capital gains distributions (like those from mutual funds) generally require reporting on Schedule D, not Schedule B. Dividends from stock investments usually also need to be reported on Schedule B if they exceed certain limits. Stock dividends, often considered a return of capital, typically do not need to be reported on Schedule B unless they qualify as taxable events.

Thus, the income type requiring Schedule B in this context includes the interest earned from US Savings Bonds.