About the 1040EZ Tax Form

The Form 1040EZ, Income Tax Return for Single and Joint Filers with No Dependents (nicknamed the "easy form"), is a simplified, six-section Federal income tax return, issued by the United States' Internal Revenue Service. Its use is limited to taxpayers with taxable income below $100,000 (as of tax year 2006[update]) who take the standard deduction instead of itemizing deductions.

Other restrictions may include include:

• Filing status must be single or married filing jointly.
• Filer must be under age 65 and not blind at the end of tax year.
• Filers must not claim any dependents (other than themselves).
• Taxable income must be less than $100,000.
• No adjustments to income can be claimed.
• The only credit that can be claimed is the Earned Income Tax Credit (EITC).
• The only income to report for the tax year consisted of wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and filer's taxable interest was not over $1,500. But if the filer earned tips, including allocated tips, that are not included in box 5 and box 7 of your Form W-2, filer may not be able to use Form 1040EZ.
• Filer did not receive any advanced EIC payments.

Many taxpayers used TeleFile to file their 1040EZ, however filing by telephone has been discontinued by the IRS as of August 16th, 2005.

Form 1040EZ was introduced by the Internal Revenue Service for the 1982 tax year. The title of the 1982 form was "Income Tax Return for Single filers with no dependents."