Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 10
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40Form 1040EZ— Lines 1 and 2
Income (Lines 1– 6)
Income
1
Wages, salaries, and tips. This should be shown in box 1 of your Form(s) W-2.
1
Attach your Form(s) W-2.
1
Attach
Form(s) W-2
2
here.
Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
2
2
Enclose, but
3
Unemployment compensation in excess of $2,400 per recipient and Alaska Permanent
3
do not
Fund dividends (see page 11).
3
attach, any
payment.
4
Add lines 1, 2, and 3. This is your adjusted gross income.
4
You may benefit
5
If someone can claim you (or your spouse if a joint return) as a dependent, check
from filing Form
the applicable box(es) below and enter the amount from the worksheet on back.
1040A or 1040.
See Before You
You
Spouse
Begin on page 4.
If no one can claim you (or your spouse if a joint return), enter $9,350 if single;
$18,700 if married filing jointly. See back for explanation.
5
6
Subtract line 5 from line 4. If line 5 is larger than line 4, enter -0-.
6
This is your taxable income.
6
Rounding Off to Whole Dollars
amount not reported on a Form W-2 in the space to the
left of line 1.
You can round off cents to whole dollars on your return. If you
•
Tip income you did not report to your employer. But you
do round to whole dollars, you must round all amounts. To
must use Form 1040 and Form 4137 if: (a) you received
round, drop amounts under 50 cents and increase amounts
tips of $20 or more in any month and did not report the
from 50 to 99 cents to the next dollar. For example, $1.39
full amount to your employer, or (b) your Form(s) W-2
becomes $1 and $2.50 becomes $3.
show allocated tips that you must report as income. You
If you have to add two or more amounts to figure the amount
must report the allocated tips shown on your Form(s) W-2
to enter on a line, include cents when adding the amounts and
unless you can prove that you received less. Allocated tips
round off only the total.
should be shown on your Form(s) W-2 in box 8. They are
Example.
You received two Forms W-2, one showing wages
not included as income in box 1. See Pub. 531 for more
of $5,009.55 and one showing wages of $8,760.73. On
details.
•
Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 +
Scholarship and fellowship grants not reported on a Form
$8,760.73 = $13,770.28).
W-2. Also, enter “SCH” and the amount in the space to the
left of line 1. However, if you were a degree candidate,
include on line 1 only the amounts you used for expenses
Refunds of State or Local Income Taxes
other than tuition and course-related expenses. For exam-
If you received a refund, credit, or offset of state or local
ple, amounts used for room, board, and travel must be
income taxes in 2009, you may receive a Form 1099-G.
reported on line 1.
For the year the tax was paid to the state or other taxing
You must use Form 1040A or 1040 if you received
authority, did you file Form 1040EZ or 1040A?
!
dependent care benefits for 2009. You must use Form
1040 if you received employer-provided adoption bene-
Yes. None of your refund is taxable.
CAUTION
fits for 2009.
No. You may have to report part or all of the refund as
income on Form 1040 for 2009.
Missing or Incorrect Form W-2? Your employer is required
to provide or send Form W-2 to you no later than February 1,
2010. If you do not receive it by early February, use TeleTax
Social Security Benefits
topic 154 (see page 26) to find out what to do. Even if you do
You should receive a Form SSA-1099 or Form RRB-1099. These
not get a Form W-2, you still must report your earnings on line
forms will show the total social security and equivalent railroad
1. If you lose your Form W-2 or it is incorrect, ask your em-
retirement benefits paid to you in 2009 and the amount of any
ployer for a new one.
benefits you repaid in 2009. Use the worksheet on page 11 to
see if any of your benefits are taxable. If they are, you must use
Form 1040A or 1040. For more details, see Pub. 915.
2
Line 2, Taxable Interest
1
Line 1, Wages , Salaries, and Tips
Each payer should send you a Form 1099-INT or Form
1099-OID. Report all of your taxable interest income on line 2
even if you did not receive a Form 1099-INT or 1099-OID.
Enter the total of your wages, salaries, and tips. If a joint return,
also include your spouse’s income. For most people, the
Include taxable interest from banks, savings and loan associa-
amount to enter on this line should be shown on their Form(s)
tions, credit unions, savings bonds, etc. If interest was credited
W-2 in box 1. But the following types of income also must be
in 2009 on deposits that you could not withdraw because of
included in the total on line 1.
the bankruptcy or insolvency of the financial institution, you
•
may be able to exclude part or all of that interest from your
Wages received as a household employee for which you
did not receive a Form W-2 because your employer paid
2009 income. But you must use Form 1040A or 1040 to do so.
you less than $1,700 in 2009. Also, enter “HSH” and the
See Pub. 550 for details.
Instructions for Form 1040EZ
- 10 -
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