Page 31 - Individual Forms & Instructions Guide

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If you are entering amounts that in- This should include any tip income you Line 1f 14:28 - 20-Jan-2023
clude cents, make sure to include the didn’t report to your employer and any
decimal point. There is no cents column allocated tips shown in box 8 on your Employer-Provided
on the form. Form(s) W-2 unless you can prove that
your unreported tips are less than the Adoption Benefits From
The lines on Forms 1040 and
! 1040-SR are the same. Referen- amount in box 8. Allocated tips aren't in- Form 8839, Line 29
CAUTION ces to lines in the following in- cluded as income in box 1. See Pub. 531 Enter the total of your employer-provi-
structions refer to the line on either for more details. Also include the value ded adoption benefits from Form 8839,
form. of any noncash tips you received, such line 29. Employer-provided adoption
as tickets, passes, or other items of val- benefits should be shown in box 12 of
ue. Although you don’t report these non-
Line 1a cash tips to your employer, you must re- your Form(s) W-2 with code T. But see
port them on line 1c. the Instructions for Form 8839 to find
Total Amount From Form(s) out if you can exclude part or all of the
W-2, Box 1 ! You may owe social security benefits. You may also be able to ex-
and Medicare or railroad re-
clude amounts if you adopted a child
Enter the total amount from Form(s) CAUTION tirement (RRTA) tax on unre- with special needs and the adoption be-
W-2, box 1. If a joint return, also in- ported tips. See the instructions for came final in 2022.
clude your spouse's income from Schedule 2, line 5.
Form(s) W-2, box 1. Line 1g
If you earned wages while you Line 1d Wages From Form 8919,
! were an inmate in a penal insti-
CAUTION tution, you will now report Medicaid Waiver Payments Line 6
these amounts on Schedule 1, line 8u. Not Reported on Form(s) Enter the total of your wages from Form
Do not report those wages on line 1a. W-2, Box 1 8919, line 6.
See the instructions for Schedule 1,
line 8u. Enter your taxable Medicaid waiver Line 1h
payments that were not reported on
If you received a pension or an- Form(s) W-2. Also enter the total of Other Earned Income
! nuity from a nonqualified de- your taxable and nontaxable Medicaid
CAUTION ferred compensation plan or a waiver payments that were not reported If you received scholarship or
nongovernmental section 457(b) plan on Form(s) W-2, or not reported in TIP fellowship grants that were not
and it was reported in box 1 of Form box 1 of Form(s) W-2, if you choose to reported to you on Form W-2,
W-2, do not include this amount on include nontaxable payments in earned you will now report these amounts on
Form 1040, line 1a. This amount is re- income for purposes of claiming a credit Schedule 1, line 8r. See the instructions
ported on Schedule 1, line 8t. or other tax benefit. If you and your for Schedule 1, line 8r.
spouse both received nontaxable Medic- The following types of income must
Line 1b aid waiver payments during the year, be included in the total on line 1h.
you and your spouse can make different
• Strike or lockout benefits (other
Household Employee choices about including payments in than bona fide gifts).
Wages Not Reported on earned income. See the instructions for • Excess elective deferrals. The
Schedule 1, line 8s.
Form(s) W-2 amount deferred should be shown in
box 12 of your Form W-2, and the “Re-
Enter the total of your wages received as Line 1e tirement plan” box in box 13 should be
a household employee that was not re- Taxable Dependent Care checked. If the total amount you (or
ported on Form(s) W-2. An employer your spouse if filing jointly) deferred for
isn’t required to provide a Form W-2 to Benefits From Form 2441, 2022 under all plans was more than
you if they paid you wages of less than Line 26 $20,500 (excluding catch-up contribu-
$2,400 in 2022. For information on em- tions as explained later), include the ex-
ployment taxes for household employ- Enter the total of your taxable dependent cess on line 1h. This limit is (a) $14,000
ees, see Tax Topic 756. care benefits from Form 2441, line 26. if you have only SIMPLE plans, or (b)
Dependent care benefits should be $23,500 for section 403(b) plans if you
Line 1c shown in box 10 of your Form(s) W-2. qualify for the 15-year rule in Pub. 571.
But first complete Form 2441 to see if
Tip Income Not Reported on you can exclude part or all of the bene- Although designated Roth contributions
are subject to this limit, don’t include
Line 1a fits. the excess attributable to such contribu-
tions on line 1h. They are already inclu-
Enter the total of your tip income that ded as income in box 1 of your Form
was not reported on Form 1040, line 1a.
W-2.

Need more information or forms? Visit IRS.gov. -24-