Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 24
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922017 Form 1040A—Line 7
None of your refund is taxable.
No.
Income
You may have to report part or all of the refund as income on
Yes.
Form 1040 for 2017. See Pub. 525 for details.
Generally, you must report all income except income that is ex-
empt from tax by law. For details, see the following instruc-
Community Property States
tions, especially the instructions for lines 7 through 14b. Also
see Pub. 525.
Community property states include Arizona, California, Idaho,
Foreign-Source Income
Louisiana, Nevada, New Mexico, Texas, Washington, and
Wisconsin. If you and your spouse lived in a community prop-
You must report unearned income, such as interest, dividends,
erty state, you usually must follow state law to determine what
and pensions, from sources outside the United States unless ex-
is community income and what is separate income. For details,
empt by law or a tax treaty. You must also report earned in-
see Form 8958 and Pub. 555.
come, such as wages and tips, from sources outside the United
States.
Nevada, Washington, and California domestic partners. A
registered domestic partner in Nevada, Washington, or Califor-
If you worked abroad, you may be able to exclude part or all
nia generally must report half the combined community income
of your foreign earned income if you file Form 1040. For de-
of the individual and his or her domestic partner. See Form
tails, see Pub. 54 and Form 2555 or 2555-EZ.
8958 and see Pub. 555.
Foreign retirement plans. If you were a beneficiary of a for-
Line 7
eign retirement plan, you may have to report the undistributed
income earned in your plan. However, if you were the benefi-
Wages, Salaries, Tips, etc.
ciary of a Canadian registered retirement plan, see Revenue
Procedure 2014-55, 2014-44 I.R.B. 753, available at
IRS.gov/
Enter the total of your wages, salaries, tips, etc. If a joint re-
irb/2014-44_IRB/ar10.html, to find out if you can elect to defer
turn, also include your spouse's income. For most people, the
tax on the undistributed income. If you elect to defer tax, you
amount to enter on this line should be shown in box 1 of their
must file Form 1040.
Form(s) W-2. But the following types of income also must be
Report distributions from foreign pension plans on lines 12a
included in the total on line 7.
and 12b.
All wages received as a household employee. An employ-
er isn’t required to provide a Form W-2 to you if he or she paid
Foreign accounts and trusts. You must complete Part III of
you wages of less than $2,000 in 2017. If you received wages
Schedule B if you:
as a household employee and you didn’t receive a Form W-2
Had a foreign account, or
because an employer paid you less than $2,000 in 2017, enter
Received a distribution from, or were a grantor of, or a
“HSH” and the amount not reported to you on a Form W-2 in
transferor to, a foreign trust.
the space next to line 7. For more information on employment
Foreign financial assets. If you had foreign financial assets in
taxes for household employees, see
Tax Topic
756.
2017, you may have to file Form 8938. If you must file Form
Tip income you didn't report to your employer. But you
8938, you can't file Form 1040A. You must file Form 1040.
must use Form 1040 and Form 4137 if you received tips of $20
See Form 8938 and its instructions.
or more in any month and didn't report the full amount to your
Rounding Off to Whole Dollars
employer, or your Form(s) W-2 shows allocated tips that you
must report as income. You must report the allocated tips
You can round off cents to whole dollars on your return and
shown on your Form(s) W-2 unless you can prove that you re-
schedules. If you do round to whole dollars, you must round all
ceived less. Allocated tips should be shown in box 8 of your
amounts. To round, drop amounts under 50 cents and increase
Form(s) W-2. They aren't included as income in box 1. See
amounts from 50 to 99 cents to the next dollar. For example,
Pub. 531 for more details.
$1.39 becomes $1 and $2.50 becomes $3.
Dependent care benefits, which should be shown in
box 10 of your Form(s) W-2. But first complete Form 2441 to
If you have to add two or more amounts to figure the
see if you can exclude part or all of the benefits.
amount to enter on a line, include cents when adding the
Scholarship and fellowship grants not reported on Form
amounts and round off only the total.
W-2. Also, enter “SCH” and the amount in the space to the left
Refunds of State or Local Income
of line 7. However, if you were a degree candidate, include on
Taxes
line 7 only the amounts you used for expenses other than tui-
tion and course-related expenses. For example, amounts used
If you received a refund, credit, or offset of state or local in-
for room, board, and travel must be reported on line 7.
come taxes in 2017, you may receive a Form 1099-G.
Disability pensions shown on Form 1099-R if you haven't
reached the minimum retirement age set by your employer. But
For the year the tax was paid to the state or other taxing au-
see
Insurance premiums for retired public safety
officers, in the
thority, did you itemize deductions?
instructions for lines 12a and 12b. Disability pensions received
after you reach minimum retirement age and other payments
shown on Form 1099-R (other than payments from an IRA*)
-24-
Need more information or forms? Visit IRS.gov.
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