1040 Ez Instructions 2015 Page 10
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442015 Form 1040EZ—Line 1
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.
2
Taxable interest. If the total is over $1,500, you cannot use Form 1040EZ.
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 $10,300 if single;
$20,600 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
Social Security Benefits
C
Presidential Election Campaign Fund
If you received social security or equivalent railroad retirement
benefits, you should receive a Form SSA-1099 or Form
RRB-1099. These forms will show the total benefits paid to you
This fund helps pay for Presidential election campaigns. The
in 2015 and the amount of any benefits you repaid in 2015. Use
fund reduces candidates' dependence on large contributions
from individuals and groups and places candidates on an equal
the
Worksheet To See if Any of Your Social Security Benefits
Are
Taxable, later in this Section 3. If any of your benefits are
financial footing in the general election. The fund also helps pay
for pediatric medical research. If you want $3 to go to this fund,
taxable, you must use Form 1040A or 1040. For more details,
check the box. If you are filing a joint return, your spouse also
see Pub. 915.
can have $3 go to the fund. If you check a box, your tax or refund
Nevada, Washington, and California
won't change.
domestic partners
Income (Lines 1–6)
A registered domestic partner in Nevada, Washington, or Cali-
fornia generally must report half the combined community in-
Rounding Off to Whole Dollars
come of the individual and his or her domestic partner. See Form
You can round off cents to whole dollars on your return. If you do
8958 and Pub. 555. If you file Form 8958, you must use Form
round to whole dollars, you must round all amounts. To round,
1040.
drop amounts under 50 cents and increase amounts from 50 to
99 cents to the next dollar. For example, $1.39 becomes $1 and
$2.50 becomes $3.
1
Line 1, Wages, Salaries, and Tips
If you have to add two or more amounts to figure the amount
to enter on a line, include cents when adding the amounts and
Enter the total of your wages, salaries, and tips. If you are filing a
round off only the total.
joint return, also include your spouse's wages, salaries, and tips.
For most people, the amount to enter on this line should be
Example. You received two Forms W-2, one showing wages
shown on their Form(s) W-2 in box 1. But you must include all of
of $5,009.55 and one showing wages of $8,760.73. On
your wages, salaries, and tips in the total on line 1, even if they
Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 +
aren't shown on your Form(s) W-2. For example, the following
$8,760.73 = $13,770.28).
types of income must be included in the total on line 1.
Wages received as a household employee for which you
Refunds of State or Local Income Taxes
didn't receive a Form W-2 because your employer paid you
If you received a refund, credit, or offset of state or local income
less than $1,900 in 2015. Also, enter “HSH” and the amount
taxes in 2015, you may receive a Form 1099-G.
not reported on a Form W-2 in the space to the left of line 1.
Tip income you didn't report to your employer. But you must
For the year the tax was paid to the state or other taxing au-
use Form 1040 and Form 4137 if (a) you received tips of
thority, did you file Form 1040EZ or 1040A?
$20 or more in any month and did not report the full amount
to your employer, or (b) your Form(s) W-2 shows allocated
Yes. None of your refund is taxable.
tips that you must report as income. You must report the al-
located tips shown on your Form(s) W-2 unless you can
prove that you received less. Allocated tips should be shown
No.
You may have to report part or all of the refund as income on
Form 1040 for 2015. For more information, see the Instructions
on your Form(s) W-2 in box 8. They aren't included as in-
for Form 1040 or Pub. 525.
come in box 1. See Pub. 531 for more details.
Scholarship and fellowship grants not reported on a Form
W-2. Also, enter “SCH” and the amount in the space to the
-10-
Instructions for Form 1040EZ
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