Rules for Form 1040EZ
The simplest, one-page tax form has become more and more complicated in recent years, and as a result it can be used by more and more taxpayers.
You can generally use the 1040EZ if all of the following are true:
- Your filing status is single or married filing jointly (if a nonresident alien at any time in 2013, your filing status must be married filing jointly).
- You (and your spouse, if filing jointly) were both under 65 and not blind.
- You are not claiming any dependents (you may use this form if you are claimed as a dependent on someone else's tax form).
- Your taxable income is less than $100,000.
- Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less.
- You're not claiming any adjustments to income, such as an IRA deduction.
- You are not claiming any credits other than the earned income credit.
- You do not owe any household employment taxes on wages you paid to a household employee.
- If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
- You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
|