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I'm going to talk now about the income section, line one, wages, salaries and tips. For most
people box one on your W-2 will include all of the wages and salaries that you earn from
that particular employer. But there also are different types of income that need to be
included on type one if you have that type of income. If you worked as a household employee,
and did not receive a W-2 form because your employer paid you less than $1,500, you need
to include what you did receive as wages on line one. If you had tip income and did not
report the tip income to your employer, you must add this to your line one unless you
received tips of $20.00 or more in any one month and did not report the full amount to
your employer. And also, you have to use form 1040 if your W-2 shows allocated tips in box
eight. If you had income from scholarship and fellowship grants not reported on a form
W-2, you need to include this in line one. If you're filing a joint return, you want
to make sure that you add box one from your W-2's together, and include the total on line
one.