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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-020.htm#en_us_publink12063zd0e2378circle6

Line 6, Taxable Income(p12)

For Use in Tax Year 2013
rule
Your taxable income and filing status will determine the amount of tax you enter on line 10.
caution
Figuring taxable income incorrectly is one of the most common errors on Form 1040EZ. So please take extra care when subtracting line 5 from line 4.
If you received Forms SSA-1099 or RRB-1099 (showing amounts treated as social security) use the Worksheet To See if Any of Your Social Security Benefits Are Taxable, earlier in this Section 3, to determine if you can file Form 1040EZ.