 Let's just take a look at the general rules for line 1A on the form 1040. Total amount from forms W2 will be in that box so we're going to be having possibly multiple W2s if someone worked at multiple jobs and or if you had a married filing joint situation you could have multiple W2s that are comprising the amount that's going to be on the first page of the form 1040 box 1. Enter the total amount from forms W2 box 1 if a joint return also includes your spouse's income from forms W2 box 1. Caution 1, if you earned wages while you were an inmate in a penal institution you will now report these amounts on schedule 1 line 8U so that would be obviously somewhat of an unusual situation but possibly one to keep in mind. Do not report those wages on line 1A, see the instructions for schedule 1 line 8U if you're in that situation. Caution number 2, if you received a pension or annuity from a non-qualified deferred compensation plan or a non-government section 457B plan and it was reported in box 1 of form W2 do not include this amount on form 1040 of line 1A this amount is reported on schedule 1 line 18 so somewhat unusual situations those two. Line 1B, household employee wages not reported on forms W2 so if you have a household if you got wages as like a household employee or doing taxes in that situation it's possible that there's no W2 information because of the rules and regulations due to that type of work and therefore you'd be putting it in line 1B instead of where you'd put one the first line with the W2 wages so enter the total of your wages received as a household employee that was not reported on forms W2 and employer isn't required to provide a form W2 to you if they paid you wages of less than $2,400 in 2022 so that's one of those situations remember the general rule the IRS is always trying to force the payer to issue some kind of report such as a W2 or 1099 but in some cases they can't they don't do that or they're they're not forcing in that case because in this case you're not talking about a business situation you're talking about more of a personal like type of situation and therefore and the income is fairly low under a certain threshold and therefore even though you don't get a W2 you should still need to report the income for information on employment taxes for household employees you can see tax topic 756 tax line line 1C tip income not reported on line 1A so enter the total of your tip income that was not reported on form 1040 line 1A