Qualifications for filing Form 1040EZ
1. Filing status of Single, or Married Filing Joint; in both cases with no dependents
2. Taxpayer and spouse both under age 65, and neither blind.
3. Taxable income less than $50,000.00
4. Income only from: wages, salaries, tips (all reported; non “allocated” (W-2, box 8)) taxable scholarships/grants, unemployment compensation, less than $400 in interest income, qualified state tuition program earnings, or Alaska Permanent Fund dividends.
5. No credits except EIC, and no advance EIC.
(If taxpayer has any reported advance EIC, dependent care benefits, or adoption benefits (box 13, code T), 1040EZ cannot be used. Form 1040A or 1040 must be filed. If taxpayer has any employer contributions to an MSA account (box 13, code R), the taxpayer must file form 1040)
6. No household employment taxes owed.