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Instructions for Form 1040-EZ

Line 6, Taxable Income(p11)

Your taxable income and filing status will determine the amount of tax you enter on line 10.
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 on the next page to determine if you can file Form 1040EZ.

Worksheet To See if Any of Your Social Security Benefits Are Taxable

  • If you are filing a joint return, be sure to include any amounts your spouse received when entering amounts on lines 1, 3, and 4 below.
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.Enter one-half of line 1 2.
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 above)  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.