Instructions For Form 1040ez - Income Tax Return - Internal Revenue Service - 2010 Page 10
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402010 Form 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.
Attach your Form(s) W-2.
1
Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
2
2
3
Unemployment compensation and Alaska Permanent Fund dividends (see page 11).
3
Add lines 1, 2, and 3. This is your adjusted gross income.
4
4
5
If someone can claim you (or your spouse if a joint return) as a dependent, check
the applicable box(es) below and enter the amount from the worksheet on back.
Spouse
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-.
This is your taxable income.
6
W-2 in box 1. But the following types of income also must be
Rounding Off to Whole Dollars
included in the total on line 1.
You can round off cents to whole dollars on your return. If you
•
Wages received as a household employee for which you
do round to whole dollars, you must round all amounts. To
did not receive a Form W-2 because your employer paid
round, drop amounts under 50 cents and increase amounts
you less than $1,700 in 2010. Also, enter “HSH” and the
from 50 to 99 cents to the next dollar. For example, $1.39
amount not reported on a Form W-2 in the space to the
becomes $1 and $2.50 becomes $3.
left of line 1.
If you have to add two or more amounts to figure the amount
•
Tip income you did not report to your employer. But you
to enter on a line, include cents when adding the amounts and
must use Form 1040 and Form 4137 if: (a) you received
round off only the total.
tips of $20 or more in any month and did not report the
Example.
You received two Forms W-2, one showing wages
full amount to your employer, or (b) your Form(s) W-2
of $5,009.55 and one showing wages of $8,760.73. On
shows allocated tips that you must report as income. You
Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 +
must report the allocated tips shown on your Form(s) W-2
$8,760.73 = $13,770.28).
unless you can prove that you received less. Allocated tips
should be shown on your Form(s) W-2 in box 8. They are
not included as income in box 1. See Pub. 531 for more
Refunds of State or Local Income Taxes
details.
If you received a refund, credit, or offset of state or local
•
Scholarship and fellowship grants not reported on a Form
income taxes in 2010, you may receive a Form 1099-G.
W-2. Also, enter “SCH” and the amount in the space to the
For the year the tax was paid to the state or other taxing
left of line 1. However, if you were a degree candidate,
authority, did you file Form 1040EZ or 1040A?
include on line 1 only the amounts you used for expenses
other than tuition and course-related expenses. For exam-
ple, amounts used for room, board, and travel must be
Yes. None of your refund is taxable.
reported on line 1.
No. You may have to report part or all of the refund as
income on Form 1040 for 2010.
You must use Form 1040A or 1040 if you received
!
dependent care benefits for 2010. You must use Form
1040 if you received employer-provided adoption bene-
Social Security Benefits
CAUTION
fits for 2010.
You should receive a Form SSA-1099 or Form RRB-1099. These
forms will show the total social security and equivalent railroad
Missing or incorrect form W-2?
Your employer is required
retirement benefits paid to you in 2010 and the amount of any
to provide or send Form W-2 to you no later than January 31,
benefits you repaid in 2010. Use the worksheet on page 11 to
2011. If you do not receive it by early February, use TeleTax
see if any of your benefits are taxable. If they are, you must use
topic 154 (see page 26) to find out what to do. Even if you do
Form 1040A or 1040. For more details, see Pub. 915.
not get a Form W-2, you still must report your earnings on line
1. If you lose your Form W-2 or it is incorrect, ask your em-
Nevada, Washington, and California domestic
ployer for a new one.
partners
A registered domestic partner in Nevada, Washington, or Cali-
fornia (or a person in California who is married to a person of
the same sex) generally must report half the combined com-
2
munity income earned by the individual and his or her domes-
Line 2, Taxable Interest
tic partner (or same-sex spouse). See Pub. 555.
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.
1
Line 1, Wages, Salaries, and Tips
Include taxable interest from banks, savings and loan associa-
tions, credit unions, savings bonds, etc. If interest was credited
Enter the total of your wages, salaries, and tips. If a joint return,
in 2010 on deposits that you could not withdraw because of
also include your spouse’s income. For most people, the
the bankruptcy or insolvency of the financial institution, you
amount to enter on this line should be shown on their Form(s)
may be able to exclude part or all of that interest from your
Instructions for Form 1040EZ
- 10 -
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