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After EZFile processes your W-2 and completes your tax calculations, you’ll receive a detailed return summary. This guide explains each section and what the numbers mean.

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Return Summary Format

EZFile generates two files in the returns/ directory:

summary-2025.md

Human-readable return summary with every line item, tax brackets, and state/local breakdown

return-2025.json

Machine-readable return data with all W-2 fields, Form 1040 lines, bracket detail, and state information

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Reading the Summary

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Income Section

Wages (Line 1a):              $52,000.00
Total Income (Line 9):        $52,000.00
  • Line 1a: Total wages from all W-2s (Box 1)
  • Line 9: Total income (equals Line 1a for W-2-only filers)

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Adjustments Section

Student Loan Interest (Schedule 1, Line 21):  $1,200.00
Total Adjustments (Line 10):                  $1,200.00
Adjusted Gross Income (Line 11):             $50,800.00
  • Schedule 1, Line 21: Student loan interest deduction (max $2,500, subject to phaseout)
  • Line 10: Total adjustments to income
  • Line 11: AGI = Total Income - Adjustments (this is your most important number)
Your AGI determines eligibility for many credits and deductions. Lower AGI = more tax benefits.

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Deductions Section

Standard Deduction (Line 12a):    $15,750.00
Schedule 1-A Deductions (Line 12c):   $500.00
Total Deductions (Line 14):        $16,250.00
Taxable Income (Line 15):          $34,550.00
  • Line 12a: Standard deduction (15,750under65,15,750 under 65, 17,750 if 65+)
  • Line 12c: Schedule 1-A deductions (tips, overtime, car loan interest, senior deduction)
  • Line 14: Total deductions
  • Line 15: Taxable income = AGI - Total Deductions (this is what gets taxed)

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Tax Calculation Section

Tax Brackets (Single, 2025):
  10% on $11,925:               $1,192.50
  12% on $22,625:               $2,715.00
Total Tax (Line 16):             $3,907.50
EZFile shows exactly how your tax is calculated using the 2025 single filer brackets:
Income RangeRateYour Income in BracketTax
0−0 - 11,92510%$11,925$1,192.50
11,926−11,926 - 34,55012%$22,625$2,715.00
Total$3,907.50
Taxable income below 0istreatedas0 is treated as 0. You never get a “negative” tax.

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Credits Section

Nonrefundable Credits:
  Saver's Credit (Form 8880):      $200.00
Total Nonrefundable Credits:       $200.00
Tax After Credits (Line 22):     $3,707.50
  • Nonrefundable credits reduce your tax but can’t make it negative
  • Refundable credits (like EIC) can give you money even if you owe no tax

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Payments and Refund Section

Federal Tax Withheld (Line 25a):   $8,400.00
Earned Income Credit (Line 27a):       $0.00
Total Payments (Line 33):          $8,400.00

Total Tax (Line 24):               $3,707.50
YOUR REFUND (Line 34):             $4,692.50
  • Line 25a: Federal tax withheld from your W-2(s) (Box 2)
  • Line 27a: Earned Income Credit (refundable)
  • Line 33: Total payments and refundable credits
  • Line 34: Refund = Total Payments - Total Tax (if positive)
  • Line 37: Amount Owed = Total Tax - Total Payments (if positive)
You’ll either have a refund OR amount owed, never both.

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State and Local Tax Summary

If your W-2 includes state/local taxes, EZFile shows: 
STATE: Pennsylvania
State Wages (Box 16):          $47,808.35
State Rate:                    3.07%
State Tax:                     $1,467.72
State Withheld (Box 17):       $1,467.72
State Refund/Owed:                 $0.00

LOCAL: Pittsburgh (PSD 500101)
Local Wages (Box 18):          $47,808.35
Local Rate:                    3.0%
Local Tax:                     $1,434.25
Local Withheld (Box 19):       $1,434.25
Local Refund/Owed:                 $0.00

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Key Differences

  • State wages (Box 16) may differ from federal wages (Box 1)
  • Some states (like PA) tax retirement contributions that the federal government doesn’t
  • Local taxes are common in PA, OH, and a few other states

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Common Questions

State and federal calculations are independent:
  • Different tax rates and brackets
  • Different deductions (many states don’t allow student loan deduction)
  • Different wage bases (Box 16 vs Box 1)
If AGI minus deductions is negative, taxable income becomes 0.Youdon′tgeta"negativetax,"butyourtaxwillbe0. You don't get a "negative tax," but your tax will be 0 before credits.
EZFile calculates with exact cents throughout but rounds only at final steps per IRS rules. Form 1040 lines show whole dollars.
If Total Tax > Total Payments, you’ll see “Amount Owed” instead of “Refund.” You can pay when filing or set up a payment plan with the IRS.

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Next Steps

Once you understand your return:
  1. Review all numbers carefully
  2. Use the /ezfile:checklist command for step-by-step filing instructions
  3. File at Free File Fillable Forms
  4. Track your refund at Where’s My Refund?

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