“X”- ING LINE 4aShown is the Income portion of Form 1040 containing the following entries: Line 1, Wages, salaries, tips, etc - 56147.Line 4a, IRS distributions - 677.55. A red X has been edited to the left of this entry to delete line 4a because lines 4a and 4b are the same or there is a difference of less than $1.Line 4b, Taxable amount - 678.Line 6, Total income - 56825.