• Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2008, your filing status must be married filing jointly.
• You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2008. If you were born on January 1, 1941, you are considered to be age 65 at the end of 2008.
• You do not claim any dependents.
• Your taxable income is less than $100,000.
• Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable schol-arship and fellowship grants, and taxable interest of $1,500 or less.
• You did not receive any advance earned income credit (EIC) payments.
• You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest.
• You do not claim any credits other than the earned income credit.
• You do not owe any household employment taxes on wages you paid to a household employee.

 You must meet all of these requirements to use Form 1040EZ. If you do not, you must use Form 1040A or Form 1040.