> the math for $1499 interest is no different than $1501 interest. This particular limit must be because once over $1,500 of interest, a Schedule B must be inc

> the math for $1499 interest is no different than $1501 interest. This particular limit must be because once over $1,500 of interest, a Schedule B must be included with Form 1040, adding complexity they had to leave out of scope for now. In general, the higher the AGI, the more complexity as various phase-outs start kicking in, requiring more forms or worksheets.