For decades, U.S. taxpayers had three primary options when filing their federal income tax returns: Form 1040, Form 1040A, and Form 1040EZ. Each form served a different level of tax complexity, offering individuals the ability to choose the simplest version suitable for their situation. However, following the Tax Cuts and Jobs Act (TCJA) of 2017, the IRS overhauled the filing system. As a result, Form 1040A and Form 1040EZ were discontinued starting with the 2018 tax year.
In this blog, we’ll explore the differences between the three forms, why the IRS eliminated Form 1040EZ and Form 1040A, what changes were made to Form 1040, and what taxpayers need to know now when filing their annual returns.
The Three Legacy Tax Forms: A Quick Overview
Prior to 2018, taxpayers selected from three different IRS forms based on the complexity of their finances and eligibility criteria:
- Form 1040EZ: The shortest and simplest form. Intended for single or joint filers with no dependents and only wage income.
- Form 1040A: A mid-tier option for filers with slightly more income types and eligibility for credits, but no itemized deductions.
- Form 1040: The full-length form that allowed for all income types, itemized deductions, and various schedules.
This system allowed millions of Americans to file using a shorter, faster version of the tax return, especially those with straightforward financial situations.
Why Were Form 1040EZ and Form 1040A Eliminated?
The elimination of Form 1040EZ and Form 1040A was a direct result of the Tax Cuts and Jobs Act (TCJA), signed into law in December 2017. The TCJA brought significant changes to the tax code, including:
- Increased standard deductions
- Elimination of personal exemptions
- Changes to tax brackets and credits
- Caps on itemized deductions like state and local taxes
With these sweeping reforms, the IRS redesigned the tax return system to create a streamlined version of Form 1040 that could be universally used by all taxpayers, regardless of complexity. As a result, Form 1040EZ and Form 1040A became obsolete.
The New Form 1040 (Post-2018)
Starting with the 2018 tax year, all individuals are required to file using the redesigned Form 1040. This version consolidated the three previous forms into a single, simplified document with additional schedules attached as needed.
Key features of the new Form 1040:
- Shorter core form (only two pages)
- Uses supplemental Schedules 1 through 3 to report additional income, adjustments, credits, and other information
- Applicable to all filers—regardless of income complexity
The IRS refers to this as a “building block” approach, where the basic Form 1040 serves as a foundation, and additional schedules are attached depending on the taxpayer’s financial situation.
What Replaced Form 1040EZ and 1040A?
Technically, the 1040EZ and 1040A did not get direct replacements. Instead, the redesigned Form 1040 accommodates all taxpayers. However, the IRS introduced two supplemental versions aimed at specific groups:
- Form 1040-SR: Tailored for seniors (age 65 and older), with larger print and a standard deduction chart
- Form 1040-NR: Designed for nonresident aliens filing U.S. tax returns
These forms are still part of the broader Form 1040 system but offer slight modifications to suit particular needs. If you previously filed Form 1040EZ or 1040A, you’ll now use the full Form 1040 (or 1040-SR if you’re a senior).
Comparison Table: 1040 vs. 1040EZ vs. 1040A
| Feature | Form 1040EZ | Form 1040A | Form 1040 (Current) |
|---|---|---|---|
| Filing Status | Single, MFJ (no dependents) | Most statuses | All statuses |
| Dependents | Not allowed | Allowed | Allowed |
| Income Types | Wages, interest (<$1,500) | Wages, interest, dividends, pensions | All income types |
| Adjustments | None | Limited | All allowed |
| Itemized Deductions | Not allowed | Not allowed | Allowed via Schedule A |
| Credits | Only EITC (if eligible) | Limited | Full range (child tax credit, education, etc.) |
Transitioning from Old Forms to Form 1040
If you were previously using Form 1040EZ or 1040A, switching to the new Form 1040 may seem daunting, but it’s quite manageable:
- Most tax software guides you through the new form automatically
- Filing the new form allows access to more deductions and credits
- Retirees and seniors can use Form 1040-SR, which is nearly identical but easier to read
Ultimately, the switch helps simplify the IRS’s form system and creates uniformity in tax filing procedures.
Should You File Paper or Electronically?
The IRS encourages electronic filing, which helps reduce errors, speeds up refund processing, and is environmentally friendly. Nearly all major tax software providers use the latest Form 1040 format and its schedules. Whether you’re filing independently or with the help of a tax professional, e-filing ensures smoother processing under the new tax form regime.
Tips for a Smooth Tax Filing Experience
- Review your income sources to determine which schedules you may need
- Use reputable tax preparation software or seek professional help
- File electronically and set up direct deposit for faster refunds
- Keep a copy of your prior tax return to help with income history and carryforwards
- Use IRS tools like the Interactive Tax Assistant or Free File system if eligible
Conclusion: One Form to Rule Them All
While many taxpayers appreciated the simplicity of Forms 1040EZ and 1040A, the new Form 1040 is designed to streamline tax filing while remaining flexible for all financial situations. By eliminating the old forms and embracing a single, modular form with supplemental schedules, the IRS simplified the paperwork without removing functionality.
Whether you’re a student with a summer job or a retiree with multiple income streams, Form 1040 is now the one-size-fits-all solution. Understanding how it works and how it replaced the older forms ensures you’re prepared for a smooth filing experience each tax season.
