Below is a list of the basic requirements as provide by the IRS instructions. You must be able to meet "ALL" of these items to qualify to file the form 1040EZ.
1. Your filing status is single or married filing jointly
2. You do not claim any dependents
3. You do not claim any adjustments to income
4. You claim only the earned income credit and the making work pay credit
5. You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2009. If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009 and cannot use form 1040EZ.
6. Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
7. You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Find dividends, and your taxable interest was not over $1,500.
8. If you earned tips, they are included in
9. You did not receive any advance earned income credit payments.
10. You do not owe any household employment taxes on wages you paid to a household employee.
11. You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
12. You are not claiming the additional standard deduction for real estate taxes, net disaster losses, or qualified motor vehicle taxes.
Most people will not have every one of the items listed, such as number 4 above. This item simply means that if you are claiming a credit other than the earned income credit or the making work pay credit, you must file a different form for your return. If you are not filing for any credits you still qualify to file the form 1040EZ.
Filing you federal income taxes need not be a stressful time. If you do not feel comfortable completing and filing your federal or state income tax return, there are professional services available to help take the worry of completing the tax forms away.