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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-016.htm#en_us_publink12063zd0e1964

Income (Lines 1–6)(p10)

For Use in Tax Year 2013
rule
taxmap/instr/i1040ez-016.htm#en_us_publink12063zd0e1985

Rounding Off to Whole Dollars(p10)

For Use in Tax Year 2013
rule
You can round off cents to whole dollars on your return. If you 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 becomes $1 and $2.50 becomes $3.
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 round off only the total.

Example.(p10)

You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040EZ, line 1, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).

taxmap/instr/i1040ez-016.htm#en_us_publink12063zd0e2013

Refunds of State or Local Income Taxes(p10)

For Use in Tax Year 2013
rule
If you received a refund, credit, or offset of state or local income taxes in 2013, you may receive a Form 1099-G.
For the year the tax was paid to the state or other taxing authority, did you file Form 1040EZ or 1040A?
box Yes.None of your refund is taxable.
box No.You may have to report part or all of the refund as income on Form 1040 for 2013. For more information, see the Instructions for Form 1040 or Pub. 525.
taxmap/instr/i1040ez-016.htm#en_us_publink12063zd0e2074

Social Security Benefits(p10)

For Use in Tax Year 2013
rule
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 in 2013 and the amount of any benefits you repaid in 2013. Use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, later in this Section 3. If any of your benefits are taxable, you must use Form 1040A or 1040. For more details, see Pub. 915.
taxmap/instr/i1040ez-016.htm#en_us_publink12063zd0e2098

Nevada, Washington, and California domestic partners(p10)

For Use in Tax Year 2013
rule
A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. See Form 8958 and Pub. 555. If you file Form 8958, you must use Form 1040.
taxmap/instr/i1040ez-016.htm#f12063z53

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Income (Lines 1-6) Text DescriptionIncome (Lines 1-6)