The taxpayer can use Form 1040EZ if all nine of the following apply.

1. The taxpayer's filing status is single or married filing jointly,
2. The taxpayer does not claim any dependents.
3. The taxpayer and spouse if filing a joint return, were under 65 on January 1, 2005 and not blind at the end of 2004,
4. The taxpayer has only wages, salaries, tips, taxable scholarship and fellowship grants, unemployment compensation, qualified state tuition program earnings, or Alaska Permanent Fund dividends, and the taxable interest was not over $1,500,
5. The taxable income is less than $100,000,
6. The taxpayer did not receive any advance earned income credit (EIC) payments.
7. The taxpayer does not owe any household employment taxes on wages you paid to a household employee,
8. The taxpayer does not claim a student loan interest deduction, an educator expense deduction, or a tuition and fees deduction, and
9. The taxpayer does not claim an education credit, retirement savings contributions credit, or a health coverage tax credit.

The taxpayer must meet all of these requirements use Form 1040EZ. If the taxpayer does not, they must file Form 1040A or Form 1040.