Attention, single or joint filers with no dependents! This form could be for you--if you meet a number of requirements.
Simpler than Form 1040 or Form 1040A, Form 1040EZ (EZ = easy!) is used by single or joint filers with no dependents to report income tax.
You can use Form 1040EZ ONLY if all of the following apply to you:
Your filing status is single or married filing jointly.
You do not claim any dependents.
You (and your spouse if married) were under age 65 at the end of 2010. (If you turned 65 on January 1, 2011, you are considered to be age 65 at the end of 2010.)
You (and your spouse if married) were not blind at the end of 2010.
Your taxable income (line 6) is less than $100,000.
You had only wages, salaries, tips, taxable scholarships or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest income was $1,500 or less.
Some common reasons you would NOT use 1040EZ include the following:
You are not single or married filing jointly;
You (or your spouse if married) are over 65 or blind;
You received advance earned income credit payments;
You have any children or other people whom you support (but do not count pets);
You received any dividends;
You have income from a business you own (either yourself or in partnership with other people).
The amount of wages on line 1b comes from the amounts on line 1 of each of the W-2 forms you filled out.
If you are married and filing jointly, we carry to Form 1040EZ, line 1b the information from line 1 of each of the W-2 forms you filled out for your spouse.
If you placed an X in the statutory employee box on line 13 of Form W-2, we don't carry your wages from Form W-2, line 1 to Form 1040EZ, line 1b. If you are a statutory employee, you should be filing Form 1040, not Form 1040EZ.
If you placed an X in the void box on line a of Form W-2, we don't carry your wages from Form W-2, line 1 to Form 1040EZ, line 1b. Note that you should not be entering a "void" W-2. If you received a "void" W-2, you should contact your employer.
This amount comes from the Background Worksheet and your Form(s) 1099-INT.
The words "Form 1099" appear next to line 7 if the amount of backup withholding on the Mini-Worksheet for Federal Tax Withheld is greater than zero (i.e., there is backup withholding on 1099 forms).
Your federal income tax withheld in line 7 is calculated as follows:
Your backup withholding on 1099 forms (from Mini-Worksheet for line 7);
+ the amount of "Federal income tax withheld" indicated in box 2 of Form W-2.
If you placed an X in the void box on line a of Form W-2, we don't carry the amount of your federal income tax withheld from Form W-2, box 2, to Form 1040EZ, line 7. Note that you should not be entering a "void" W-2. If you received a "void" W-2, you should contact your employer.