The 1040 EZ form can only be used by taxpayers with a very simple tax situation. It can be used by individuals or married couples filing a single return. The 1040 EZ form does not allow for the claiming of dependents, so it is not an appropriate choice for families with children or other dependents. The 1040 EZ cannot be used if your income exceeds 100,000 dollars or if you claim any dependents. No individualized or itemized credits or deductions are allowed on the 1040 EZ form, save for the earned income credit. If this form does not fit the needs of your tax return please look at the other forms and if your still not sure please do not hesitate to call the office. All contact information is located at the bottom of this page and at our contact page.