The simplest tax form to file with the Internal Revenue Service is the 1040EZ. It can be used by those who are not claiming any dependents, earned less than $100,000 in income and have interest income of $1,500 or less.
The 1040A works well for those whose income is at or below $100,000, can claim tax credits or claim adjustments to income from IRA contributions.
The long 1040 form must be used by people who made more than $100,000, claim itemized deductions or are reporting income from a property sale. Those who are self-employed also need to use the 1040 form.
Many people find the 1040EZ form to be the least complicated and it works for a variety of tax situations. If a taxpayer is filing using e-file, the correct form will be automatically chosen.