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Instructions for Form 1040-EZ

Line 1, Wages, Salaries, and Tips(p11)

Enter the total of your wages, salaries, and tips. If you are filing a joint return, also include your spouse's wages, salaries, and tips. For most people, the amount to enter on this line should be shown on their Form(s) W-2 in box 1. But you must include all of your wages, salaries, and tips in the total on line 1, even if they aren't shown on your Form(s) W-2. For example, the following types of income must be included in the total on line 1.
You must use Form 1040A or 1040 if you received dependent care benefits for 2016. You must use Form 1040 if you received employer-provided adoption benefits for 2016.
Missing or incorrect Form W-2?(p12)
Your employer is required to provide or send Form W-2 to you no later than January 31, 2017. If you do not receive it by early February, see Tax Topic 154 at to find out what to do. Even if you 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 employer for a new one.
Worksheet To See if Any of Your Social Security Benefits Are Taxable
Before you begin:
1.Enter the amount from box 5 of all your Forms SSA-1099
and Forms RRB-1099
2.Is the amount on line 1 more than zero? 
  box No. stop None of your social security benefits are taxable.
  box Yes.
Multiply line 1 by 50% (0.50)
3.Enter your total wages, salaries, tips, etc., from Form(s) W-2. Also, include any taxable unemployment compensation and Alaska Permanent Fund dividends you received (see the instructions for Form 1040EZ, line 3, later)  3.
4.Enter your total interest income, including any tax-exempt interest 4.
5.Add lines 2, 3, and 4 5.
6.If you are:
 • Single, enter $25,000
Right brace 6.
  • Married filing jointly, enter $32,000
7.Is the amount on line 6 less than the amount on line 5?
  box No.None of your social security or railroad retirement benefits are taxable this year. You can use Form 1040EZ. Do not list your benefits as income.  
  box Yes. stop Some of your benefits are taxable this year. You must use Form 1040A or 1040.