IRS "Forms" Vs "Schedules"

What’s the general difference between the two?

A Schedule is part of a Form. Also, schedules are identified by letter, forms by number.

My question is whether they are functionally any different. IOW, when the IRS comes up with some new form, what makes them decide it should be designated a “Form” or a “Schedule”?

If it stands by itself or if it’s part of a form.

You might be right that the IRS looks at it that way, but it’s hard for me to see.

For example, I can’t see why Schedule M (Making Work Pay Credit) is more a part of a form (presumably 1040) than Form 1116 (Foreign Tax Credit). Thety’s both a bunch of calculations that ultimately result in entries for the 1040.

Come to think of it, the Schedule M also requires an input from 1040, while the 1116 does not. Is that what you’re saying?

Captain Amazing has the only answer I can offer. It’s not very good, and I agree that it appears extremely arbitrary. In fact, it’s so arbitrary that 1040A filers would report interest and dividends on Sch 1 and 1040 filers would use Sch B. So they’re both Schedules, but there goes the theory about letters vs numbers being consistent. Even worse, 1040A filers would report child care on Sch 2 while 1040 filers would use Form 2441.