IRS Form 1040EZ is nicknamed the "easy form", as it is a simplified version of the IRS Form 1040, the United States Individual Income Tax Return. The Internal Revenue Service introduced form 1040EZ back in 1982. For the tax year 2006, there was an additional variation of this simple form, IRS Form 1040EZ-T. The form was only by taxpayers to claim the one time Phone Long Distance Tax credit. The form is limited to taxpayers with taxable income below $100,000.00 who take the standard deduction instead of itemizing deductions. If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit.)

According to the IRS you can use IRS Form 1040EZ if:

• Your filing status is single or married filing jointly
• You claim no dependents
• You, and your spouse if filing a joint return, were under 65 on January 1, and not blind at the end of the year
• You have only wages, salaries, tips, taxable scholarship and fellowship grants, unemployment compensation, qualified state tuition program earnings, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500,
• You did not receive any advance earned income credit payments
• You do not owe any household employment taxes on wages you paid to a household employee
• You do not claim a student loan interest deduction, an educator expense deduction, or a tuition and fees deduction
• You do not claim an education credit, retirement savings contributions credit, or a health coverage tax credit
• If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit.)

You can download IRS Form 1040EZ for the year 2006 here.