Form 1040EZ is a tax form designed for use by individuals with no dependents, whose income is less than $100,000. Filers must also either file as single or as married filing jointly. In addition, to use the 1040EZ filers must be under the age of 65 and not legally blind.
Form 1040EZ is the simplest of all of the three available federal tax forms. This form only allows the filer to include income from wages, salaries, tips and taxable interest of $1,500 or less. If income includes alimony or dividends, a different form is required. Also, the 1040EZ only allows users to claim the Making Work Pay and the Earned Income tax credits.