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IRS 1040 EZ Form

This is the shortest of the IRS income tax returns. Often referred to as the 'easy form', the 1040EZ can only be filed by a taxpayer with no dependants. It is a simplified 6-section form. Due to its short nature, the 1040EZ holds a number of restrictions. The taxpayer(s) cannot have a taxable income over $100,000 and must take the standard deduction. Other restrictions include: must be 65 years old or younger, no adjusted incomes, single or married and filing jointly, claiming only the Earned Income Tax Credit, didn't receive advanced EIC payments.

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