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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-009.htm#en_us_publink12063zd0e819

Should You Use Another Form?(p6)

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Even if you can use Form 1040EZ, it may benefit you to use Form 1040A or 1040 instead. For example, you can claim the head of household filing status (which usually results in a lower tax than single) only on Form 1040A or 1040. You can claim the retirement savings contributions credit (saver's credit) only on Form 1040A or 1040. For more information on the retirement savings contributions credit, see Tax Topic 610 at www.irs.gov/taxtopics.
taxmap/instr/i1040ez-009.htm#en_us_publink100011734
Premium tax credit.(p6)
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If you or your spouse, with whom you are filing a joint return, enrolled in health insurance through the Marketplace you may be eligible for a premium tax credit. You must file Form 1040A or 1040 to claim the premium tax credit. 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. For more information on the premium tax credit, see Pub. 974.
taxmap/instr/i1040ez-009.htm#en_us_publink1000284724
Tax benefits for education.(p6)
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If you paid higher education expenses, you may be eligible for a tax credit or deduction. You may be eligible to claim a credit (and receive a refund) even if you owe no income tax. You must file Form 1040A or 1040 to claim these tax benefits. For more information on tax benefits for education, see Pub. 970.
taxmap/instr/i1040ez-009.htm#en_us_publink12063zd0e831
Itemized deductions.(p6)
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You can itemize deductions only on Form 1040. You will benefit by itemizing if your itemized deductions total more than your standard deduction. For 2015, the standard deduction is $6,300 for most single people and $12,600 for most married people filing a joint return. See Tax Topic 501 at www.irs.gov/taxtopics. But if someone can claim you (or your spouse if married) as a dependent, your standard deduction is the amount on line E of the Worksheet for Line 5 on the back of Form 1040EZ.