How to Know if You Need a 1040 or 1040EZ Form for the IRS

Simple tax returns can be filed on a 1040EZ, but more complicated returns are filed on form 1040.

The Internal Revenue Service (IRS) offers several forms for individual taxpayers to file federal income taxes, including 1040EZ and 1040. The 1040EZ is designed for individuals with simple tax returns, and many online tax filing services offer the filing of the 1040EZ for free. Filing on form 1040EZ requires a filing status of single or married filing jointly and does not allow the taxpayer to claim any dependents. The individual and spouse, if applicable, may not be over the age of 65 years old or blind at the end of the filing year. File 1040EZ if you meet all qualifying criteria, including income, deduction and credit requirements.

Instructions

1. Calculate your income for the applicable filing year. Income under $100,000 can be reported on form 1040EZ if all other criteria are met. Income must consist of earned wages or salary, tips, unemployment, scholarships, grants and interest less than $1,500 to file a 1040EZ.

2. Decide whether you are itemizing your deductions or applying the standard deduction based on filing status. File taxes on form 1040 if you are itemizing your deductions.

3. Determine the tax credits you are eligible to receive. Submit your taxes on form 1040EZ if you do not qualify for any credits or only qualify for the Earned Income Credit (EIC).

Tips & Warnings

• Taxpayers who owe taxes on wages of a household employee or who filed Chapter 11 bankruptcy after October 16, 2005, may not file on form 1040EZ.

References

• IRS: Tax Topic 352---Which Form: 1040, 1040A or 1040EZ?

Resources

• IRS: Form 1040EZ
• IRS: Form 1040