If you receive income that is reported on Form 1099-R you cannot use Form 1040EZ. Generally, distributions from life insurance and annuity contracts are reported under the category of "pensions and annuities" on lines 12a and 12b on the Yearly Tax Form 1040A (11a and 11b if an IRA distribution) or lines 16a and 16b on Yearly Tax Form 1040 (15a and 15b if an IRA distribution).