Who can file a 1040EZ?

Form 1040EZ is the simplest form to fill out.
You may use Form 1040EZ if you meet all the following conditions:

1. Your filing status is single or married filing joint 
2. You claim no dependents 
3. You, and your spouse if filing a joint return, are under age 65, and not blind at the end of the year 
4. 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 
5. Your taxable income is less than $100,000 
6. Your earned tips, if any, are included in boxes 5 and 7 of your Form W-2 
7. You do not owe any household employment taxes on wages you paid to a household employee 
8. You are not a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005 
9. You are not claiming the additional standard deduction for real estate taxes, net disaster losses, or qualified motor vehicle taxes 
10. You do not claim a student loan interest deduction, an educator expense deduction, or a tuition and fees deduction, and 
11. 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).
References: IRS: Form 1040EZ Instructions