As many of us know only too well, earning income in the United States means participating in the annual ritual of filing a federal income tax return. This event ranges from relatively painless to excruciating. If you are one of those who qualify to file form 1040EZ, you have the good fortune of being on the painless end of that scale. Anyone can file a tax form 1040.
Restrictions apply to the others.
Additionally, income sources, adjustments, tax sources, and credits are limited to a short list. The qualifications for filing tax form 1040EZ are even more limiting. Your filing status is single or married filing jointly. You have no dependents or other exemptions aside from you and your spouse. You do not itemize your deductions.