LINE 1a Total amount from Form(s) W-2, box 1

    Enter the total amount from Form(s) W-2, box 1. If a joint return, also include your spouse’s income from Form(s) W-2, box 1.

      CAUTION:  If you earned wages while you were an inmate in a penal institution, report these amounts on Schedule 1 (Form 1040) Additional Income and Adjustments to Income, Part I Additional Income, Line 8u Wages earned while incarcerated. Do not report these wages on Form 1040, line 1a. See the instructions for Schedule 1, line 8u.

      CAUTION:  If you received a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental Section 457 Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations plan and it was reported in box 1 of Form W-2, do not include this amount on Form 1040, line 1a. This amount is reported on Schedule 1 (Form 1040) Additional Income and Adjustments to Income, Part I Additional Income, Line 8t Pension or annuity from a nonqualifed deferred compensation plan or a nongovernmental section 457 plan .





Created 5/30/2025 by administrator.
Last reviewed or updated 6:32 PM 8/31/2026 by administrator.