You can use Form 2010 1040EZ if all the items in this checklist apply.
- Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2010, see Nonresident aliens below.
- You do not claim any dependents.
- You do not claim any adjustments to income.
- You claim only the earned income credit and the making work pay credit.
- You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2010. If you were born on January 1, 1946, you are considered to be age 65 at the end of 2010 and cannot use Form 1040EZ.
- Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
- You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
- If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
- You did not receive any advance earned income credit payments.
- You do not owe any household employment taxes on wages you paid to a household employee.
- You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
- You do not figure your standard deduction using Schedule L.
If you do not meet all of the requirements, you must use Form 1040A or 1040.
Source: IRS.GOV