The basic individual income tax forms are Forms 1040, 1040 A and 1040 EZ. Taxpayers only need to choose one form to file based on their personal tax situation.
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| 1040 EZ | 1040 A | 1040 |
| Filing Status | Single or married filing jointly | All | All |
| Dependents | No | Yes | Yes |
| Personal | Under age 65 and not blind at the end of 2010 | All | All |
| Taxable income | <=100,000 Only : --wages, salaries, tips, --taxable scholarship or fellowship grants, --unemployment compensation, --Alaska Permanent Fund dividends, --taxable interest (not over 1,500). | <=100,000 Only: 4 more items than 1040 EZ --Interest and ordinary dividends, --capital gain distributions, --pensions, annuities and IRAs --taxable social security and railroad retirement benefits | All |
| Adjustment to income | No | Only: --Educator expenses --IRA deduction --Student loan interest deduction --Tuition and fees deduction | All |
| Deduction | Do not figure your standard deduction using Schedule L. | No itemize deduction | All |
| Credit | No | Only: --Child tax credit --Additional child tax credit --Education credits --Earned income credit --Credit for child and dependent care expenses --Credit for the elderly or the disabled --Retirement savings contributions credit --Making work pay credit | All |
| Others | Do not receive any advance earned income credit payments. Do not owe any household employment taxes on wages. Not a debtor in a chapter 11 bankruptcy case filed after Oct-16-2005 | Can receive advance earned income credit (EIC) payments, dependent care benefits, or if you owe tax from the recapture of an education credit or the alternative minimum tax. |
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