Generally, you file a Form 1040EZ if all of the following are true:
- Your filing status is single or married filing jointly.
- You don’t claim dependents.
- Your taxable income is less than $100,000 .
- Your taxable interest is $1,500 or less.
- You don’t claim adjustments to income, like student loan interest deduction or an IRA deduction.
- The only credit you claim is the Earned Income Tax Credit.
- You, and your spouse, if filing a joint return, were under age 65 and not blind at the end of 2013. If you were born before Jan. 1, 1949, you’re considered to be age 65 and can’t use Form 1040EZ.
- You don’t owe household employment taxes on wages you paid to a household employee.
- You aren’t a debtor in a Chapter 11 bankruptcy case filed after Oct. 16, 2005.
- You don’t owe Alternative Minimum Tax (AMT) or aren’t required to file Form 6251: AMT.
- Your income sources were only wages, salaries, tips, taxable scholarships, taxable fellowship grants, unemployment compensation or Alaska Permanent Fund dividends.
With the 1040EZ, you can’t itemize tax deductions, and you can’t have income from self-employment, alimony, dividends or capital gains.
Also, you can’t claim credits or deductions, with the exception of the Earned Income Credit (EIC). So you can’t claim charitable donations, mortgage interest paid, credits for child and dependent-care expenses or education credits.