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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-008.htm#TXMP5abb85f1

Checklist for Using Form 1040EZ(p5)

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You can use Form 1040EZ if all the items in this checklist apply.
box Your filing status is single or married filing jointly. If you were a nonresident alien at any time in 2011, see Nonresident aliens below.
box You do not claim any dependents.
box You do not claim any adjustments to income. Use TeleTax topics 451-453 and 455-458 in Section 6, later.
box You claim only the earned income credit. Use TeleTax topics 601-602, 607-608, and 610-612 in Section 6, later.
box You (and your spouse if filing a joint return) were under age 65 and not blind at the end of 2011. If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011 and cannot use Form 1040EZ.
box Your taxable income (line 6 of Form 1040EZ) is less than $100,000.
box You had only wages, salaries, tips, taxable scholarship or fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500.
box If you earned tips, they are included in boxes 5 and 7 of your Form W-2.
box You do not owe any household employment taxes on wages you paid to a household employee. To find out who owes these taxes, use TeleTax topic 756 in Section 6, later.
box You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005.
If you do not meet all of the requirements, you must use Form 1040A or 1040. Use TeleTax topic 352 in Section 6, later to find out which form to use.
taxmap/instr/i1040ez-008.htm#TXMP3efcf289
Nonresident aliens.(p6)
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If you were a nonresident alien at any time in 2011, your filing status must be married filing jointly to use Form 1040EZ. If your filing status is not married filing jointly, you may have to use Form 1040NR or 1040NR-EZ. Specific rules apply to determine if you were a nonresident or resident alien. See Pub. 519 for details, including the rules for students and scholars who are aliens.