Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2011 Page 10

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2011 Form 1040EZ— Line 1
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
do not
3
Unemployment compensation and Alaska Permanent Fund dividends (see instructions).
3
attach, any
payment.
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.
You
Spouse
If no one can claim you (or your spouse if a joint return), enter $9,500 if single;
$19,000 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
You can round off cents to whole dollars on your return. If you
1
Line 1, Wages, Salaries, and Tips
do round to whole dollars, you must round all amounts. To
round, drop amounts under 50 cents and increase amounts
from 50 to 99 cents to the next dollar. For example, $1.39
Enter the total of your wages, salaries, and tips. If a joint return,
becomes $1 and $2.50 becomes $3.
also include your spouse’s income. For most people, the
amount to enter on this line should be shown on their Form(s)
If you have to add two or more amounts to figure the amount
W-2 in box 1. But the following types of income also must be
to enter on a line, include cents when adding the amounts and
included in the total on line 1.
round off only the total.
Wages received as a household employee for which you
You received two Forms W-2, one showing wages
Example.
did not receive a Form W-2 because your employer paid
of $5,009.55 and one showing wages of $8,760.73. On
you less than $1,700 in 2011. Also, enter “HSH” and the
Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 +
amount not reported on a Form W-2 in the space to the
$8,760.73 = $13,770.28).
left of line 1.
Tip income you did not report to your employer. But you
Refunds of State or Local Income Taxes
must use Form 1040 and Form 4137 if: (a) you received
tips of $20 or more in any month and did not report the
If you received a refund, credit, or offset of state or local
full amount to your employer, or (b) your Form(s) W-2
income taxes in 2011, you may receive a Form 1099-G.
shows allocated tips that you must report as income. You
For the year the tax was paid to the state or other taxing
must report the allocated tips shown on your Form(s) W-2
authority, did you file Form 1040EZ or 1040A?
unless you can prove that you received less. Allocated tips
should be shown on your Form(s) W-2 in box 8. They are
Yes. None of your refund is taxable.
not included as income in box 1. See Pub. 531 for more
details.
No. You may have to report part or all of the refund as
Scholarship and fellowship grants not reported on a Form
income on Form 1040 for 2011.
W-2. Also, enter “SCH” and the amount in the space to the
left of line 1. However, if you were a degree candidate,
Social Security Benefits
include on line 1 only the amounts you used for expenses
other than tuition and course-related expenses. For exam-
You should receive a Form SSA-1099 or Form RRB-1099. These
ple, amounts used for room, board, and travel must be
forms will show the total social security and equivalent railroad
reported on line 1.
retirement benefits paid to you in 2011 and the amount of any
benefits you repaid in 2011. Use the Worksheet To See if Any
of Your Social Security Benefits Are Taxable in these instruc-
You must use Form 1040A or 1040 if you received
tions to see if any of your benefits are taxable. If they are, you
!
dependent care benefits for 2011. You must use Form
must use Form 1040A or 1040. For more details, see Pub. 915.
1040 if you received employer-provided adoption bene-
CAUTION
fits for 2011.
Nevada, Washington, and California domestic
partners
Missing or incorrect form W-2?
Your employer is required
to provide or send Form W-2 to you no later than January 31,
A registered domestic partner in Nevada, Washington, or Cali-
2012. If you do not receive it by early February, use TeleTax
fornia (or a person in California who is married to a person of
topic 154 in Section 6, later, to find out what to do. Even if you
the same sex) generally must report half the combined com-
munity income of the individual and his or her domestic part-
do 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
ner (or California same-sex spouse). See Pub. 555 and the
recent developments at
employer for a new one.
Instructions for Form 1040EZ
- 10 -

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