Both the 1040 and 1040EZ forms are used to report an individual's gross income at the end of the year to determine tax returns. The 1040 is a more extensive form, while the 1040EZ is simpler. People who are filing as "single" or "married filing jointly" WITHOUT any dependents are eligible for the 1040EZ form. So, if you have any dependents (someone who depends on you for financial support), you would complete a 1040 form.