Those filing taxes single or jointly who have no dependents, don't claim any income adjustments and claim no tax credits other than EIC may qualify to file the 1040-EZ form, according to the IRS. Other requirements include having taxable income less than $100,000, as of 2015.
To qualify for filing the 1040-EZ form, all income must come from wages, tips, salaries, fellowship grants or taxable scholarships or unemployment compensation. Alaska Permanent Fund dividends are also eligible for the 1040-EZ form. No household employment taxes can be owed on wages paid to household employees, and those wishing to file this form cannot be a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005. Nonresident aliens can't use this form unless they're married filing jointly.