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Form 1040 can be used by anyone except non-resident aliens (who use Form 1040NR).  However, many taxpayers are eligible to use the easier Form 1040A or Form 1040EZ if  their taxable income is less than $100,000 and they use the standard deduction.  The 1040EZ and 1040A Instructions list all of the eligibility requirements.

1040 Tax Return

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