• Your filing status is single or married filing JOINTLY. If you were a nonresident alien at any time during year 2007, your filing status MUST be married filing jointly,

• You (and your spouse if married filing a jointly) were UNDER age 65 on January 1, 2008, and NOT blind as of December 31, 2007,

• You claim the Standard Deduction and do NOT itemize deductions,

• You do NOT claim any dependents,

• Your TAXABLE income is LESS than $100,000,

• Your income is ONLY from:

  • Wages

  • Salaries

  • Tips*

  • Taxable Scholarships & Fellowship Grants

  • Taxable Interest of $1,500 or Less

  • Tax-Exempt Interest

  • Unemployment Compensation

  • Alaska Permanent Fund Dividends,

  *Excludes tips NOT yet reported and allocated tips shown in box 8 of Form W-2

• You do NOT have any amounts in boxes 8, 9, or 10 of Form W-2,

• You do NOT have any of the following letter codes in Box(es) 12 of your Form W-2:    A B H K M N R T W or Z,

• You do NOT claim any adjustments to income, such as a deduction for IRA contributions, moving expenses, alimony, student loan interest, educator expenses, tuition and fees deduction, penalty on early withdrawal of savings, Archer MSA contributions, health savings account deduction, self-employed health insurance deduction, self-employment tax deduction, domestic production activities deduction, or certain business expenses for reservists, performing artists, or fee-based government officials,

• You did NOT receive interest as a nominee (that is, in your name but the interest actually belongs to someone else),

• You did NOT receive a Form 1099-INT for U.S. Savings Bond interest that includes amounts you reported BEFORE tax year 2007,

• The ONLY credit you claim is the Earned Income Credit (with option to use nontaxable combat pay),

• You do not owe any special taxes, such as alternative minimum tax (AMT), or household employment taxes,

• You did NOT receive self-employment income or a Form 1099-MISC,

• You did NOT make any estimated tax payments.

OTHER ITEMS SUPPORTED FOR FORM 1040EZ

• Form 8379 - Injured Spouse Claim

• Form 8862 - Information to Claim Earned Income Credit After Disallowance

• Form 9465 - Installment Agreement Request

• Electronic Filing

• Direct Deposit of Refund into Checking or Savings Account

• Electronic Funds Withdrawal of Taxes OWED