The Internal Revenue Service issues the instructions for tax form 1040EZ, according to the IRS website. Taxpayers can find instructions for filling out the current year's tax form on the website, including line-by-line instructions.
The IRS recommends that taxpayers file tax returns to get a refund on any federal income tax paid the previous year. Taxpayers who claim the earned income credit should also file tax returns, notes the IRS website. The 1040EZ instructions include a checklist for taxpayers to use to determine whether 1040EZ is the appropriate tax form for their situations. As of 2015, they can e-file their tax returns, including form 1040EZ, using the IRS Free File online service, commercial software or an authorized e-file provider.