The abbreviation DCB stands for dependent care benefits. DCB is prints on Form 1040, Line 1, when a portion of the dependent care benefits that were entered on Form W-2, Box 10 are taxable. The taxable amount of of benefits is calculated on Form 2441 - Child and Dependent Care Benefits, Line 26.
Additional Information:
IRS Instructions for Form 2441 - Child and Dependent Care Expenses