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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-002.htm#en_us_publink12063zd0e367

You May Benefit From Filing Form 1040A or 1040 in 2014

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Due to the following tax law changes for 2014, you may benefit from filing Form 1040A or 1040, even if you normally file Form 1040EZ. See the instructions for Form 1040A or 1040, as applicable.
taxmap/instr/i1040ez-002.htm#en_us_publink100011731
Premium tax credit.
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You may be eligible to claim the premium tax credit if you or your spouse enrolled in health insurance through the Health Insurance Marketplace, but you must use Form 1040A or 1040 to do so. You may also be eligible to claim the premium tax credit for any dependent you claim on Form 1040A or 1040 who enrolled in health insurance through the Health Insurance Marketplace.
taxmap/instr/i1040ez-002.htm#en_us_publink100011732
Advance payments of the premium tax credit.
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Advance payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage for you or your spouse. If advance payments of the premium tax credit were made, you must file a 2014 Form 1040A or 1040 and Form 8962. If you enrolled another individual in insurance coverage, advance payments of the premium tax credit were made for that individual, and no one else is claiming the personal exemption for that individual (for example, by claiming the individual as a dependent), you must file Form 1040A or 1040 and Form 8962.
taxmap/instr/i1040ez-002.htm#en_us_publink100017300
Form 1095-A.
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If you or your spouse enrolled in health insurance through the Marketplace, you should have received Form(s) 1095-A. You may also have received Form(s) 1095-A if you enrolled another individual in health insurance through the Marketplace. If you received Form(s) 1095-A for 2014 for yourself, your spouse, or an individual you plan to claim as a dependent, file Form 1040A or 1040. Save any Form 1095-A you receive. It will help you figure your premium tax credit. If you received a Form 1095-A for an individual you do not claim as a dependent, you should provide a copy to the taxpayer who is claiming the personal exemption for that individual (for example, by claiming the individual as a dependent). If you did not receive a Form 1095-A, contact the Marketplace.
taxmap/instr/i1040ez-002.htm#en_us_publink12063zd0e375
Earned income credit (EIC) if children lived with you.
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The maximum adjusted gross income (AGI) you can have and still claim the EIC has increased. You may be able to claim the credit if your AGI is less than the amount below that applies to you. The maximum investment income you can have and still claim the credit is $3,350.
You may be able to claim a larger EIC using Form 1040A or 1040 if: