1040A and 1040EZ Forms

Quick Definition

The 1040A and 1040EZ were shorter versions of the standard IRS Form 1040, designed for taxpayers with simpler financial situations. The Tax Cuts and Jobs Act of 2017 eliminated both forms, consolidating all individual filers onto a redesigned Form 1040 starting with tax year 2018. If you are filing taxes today, you use Form 1040 regardless of how simple or complex your return is.

What They Were

Before 2018, the IRS offered three versions of the individual income tax return:

Both shorter forms were designed to make filing faster for people with straightforward tax situations. Fewer income sources and deductions meant less paperwork.

Form 1040EZ: The Simplest Option

The 1040EZ was exactly one page and could only be used if you met all of these conditions:

• Filing status was single or married filing jointly
• No dependents
• Age under 65 (both spouses, if married)
• Not blind
• Taxable income below $100,000
• Interest income of $1,500 or less
• No self-employment income
• Income only from wages, salaries, tips, taxable scholarships, or unemployment compensation

What you could NOT do on a 1040EZ:

• Claim itemized deductions
• Deduct student loan interest
• Claim education credits
• Report capital gains
• Claim the Earned Income Credit (only basic EITC for people without children)

Form 1040A: The Middle Ground

The 1040A ("short form") allowed more complexity than the 1040EZ but still had an income cap of $100,000. It permitted:

• Dependents (unlike 1040EZ)
• Child Tax Credit and Child and Dependent Care Credit
• Earned Income Credit (full version)
• Education credits (American Opportunity, Lifetime Learning)
• IRA deductions
• Student loan interest deduction
• Retirement savings contributions credit

However, 1040A filers could NOT itemize deductions. Everyone on 1040A took the standard deduction.

How It Works Now: The Current Form 1040

Since 2018, everyone files Form 1040. The additional complexity is pushed into separate schedules that only apply if relevant to your situation:

If you have only W-2 income and no complex situations, your Form 1040 will look almost as simple as the old 1040EZ used to be. Tax software handles the schedule selection automatically.

New for 2025: Schedule 1-A

The 2025 tax year (filed in early 2026) introduced a new schedule: Schedule 1-A. This schedule lets taxpayers claim recently enacted deductions from the One Big Beautiful Bill Act, including:

• No tax on tips (deduction for qualified cash tips)
• No tax on overtime (deduction for qualified overtime pay)
• No tax on car loan interest (deduction for qualified vehicle loan interest)
• Enhanced deduction for seniors

This is a new deduction available to both itemizers and non-itemizers, which is why it gets its own schedule rather than appearing on Schedule A. You can read the full IRS instructions for Form 1040 at IRS.gov.

Other 2025 Tax Changes

The OBBBA made several permanent changes that affect Form 1040 filers:

• Standard deduction increased to $15,750 for single filers and $31,500 for married filing jointly
• SALT deduction cap increased to $40,000 (from $10,000)
• Child Tax Credit increased to $2,200 per qualifying child
• TCJA income tax rates (10% to 37%) made permanent
• Trump Accounts: a new type of IRA for children that parents can establish

Why the Old Forms Were Eliminated

The Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction, making itemizing far less common. The IRS redesigned the Form 1040 to be shorter and more modular using schedules. The new Form 1040 is roughly the same length as the old 1040A but handles all situations.

Real-World Examples

Simple Filer Today vs. 1040EZ Era

If you are a single filer with one W-2 job, no dependents, and you take the standard deduction, your 2025 Form 1040 will be straightforward. You enter your W-2 wages, claim the standard deduction, and calculate your tax. No schedules needed. The experience is comparable to what the 1040EZ offered, just on a different form.

Filer with Side Income Today vs. 1040A Era

If you have W-2 income plus freelance earnings, you would file Form 1040 with Schedule 1 (to report the freelance income) and Schedule 2 (for self-employment tax). In the pre-2018 era, this same filer might have used the 1040A if income was under $100,000, but only if the side income was from sources the 1040A accepted. Self-employment income always required the full 1040.

Senior Filer in 2025

A senior born before January 2, 1961, can use Form 1040-SR, which uses a larger font and is functionally identical to the regular 1040. With the new Schedule 1-A, seniors can also claim the enhanced deduction for seniors, which reduces their taxable income further.

Historical Context: Why This Matters

Understanding the old forms helps you make sense of older tax records and financial conversations:

• Reviewing financial documents from before 2018: A 1040EZ means the person had a simple return; a 1040 suggests more complexity
• Reading older personal finance books: References to "1040EZ" are common in books published before 2018
• Helping family members: Older relatives may still reference "the short form" or "the EZ"

Common Mistakes to Avoid

• Looking for the 1040EZ or 1040A on IRS.gov for current-year filing. These forms no longer exist for tax year 2018 and later. You must use Form 1040.
• Assuming you need a complex return because you file "the long form." The redesigned 1040 is modular. Simple filers attach no schedules and have a simple experience.
• Ignoring Schedule 1-A if you receive tips or overtime. The 2025 tax year introduced deductions for qualified tips, overtime, and car loan interest. If you work a tipped job or get overtime pay, you may be leaving money on the table by not claiming these deductions.
• Confusing Form 1040-SR with a replacement for 1040EZ. Form 1040-SR is for seniors age 65 and older. It uses a larger font but is functionally identical to the regular 1040. It is not a simplified form.

Key Points to Remember

• The 1040EZ and 1040A were discontinued after tax year 2017
• Both were replaced by a redesigned Form 1040 that handles all complexity through optional schedules
• The 1040EZ was for the simplest situations: no dependents, income under $100,000, few income types
• The 1040A was the middle option: allowed dependents and some credits but no itemized deductions
• The 2025 tax year introduced Schedule 1-A for new deductions (no tax on tips, overtime, car loan interest)
• Form 1040-SR is available for seniors but is not a simplified form, just a larger-font version
• If you filed a 1040EZ before 2018, you now file the regular Form 1040 with no supplemental schedules needed for simple situations

Related Concepts

• Form 1040: The current form all individual filers use
• Standard Deduction: The flat deduction amount that replaced the need for most short forms
• Taxable Income: What remains after deductions, determining your tax bracket
• AGI: Adjusted gross income, a key figure on Form 1040
• Tax Return: The complete filing you submit to the IRS
• IRS: The agency that processes your Form 1040

For practical guidance, read our guides on how to do your own taxes for free and how tax brackets work, or use our tax bracket calculator to estimate your liability.

Frequently Asked Questions

Q: Do I need to do anything differently now that 1040EZ is gone? A: No. If you previously filed 1040EZ or 1040A, you now file Form 1040. For simple situations, the process is nearly identical and tax software handles the transition automatically.

Q: Can I still find old 1040EZ forms online? A: Yes. The IRS archives all prior year forms at IRS.gov. If you need to file or amend a return from before 2018, you would use the appropriate old form for that tax year.

Q: I've heard of the "1040-SR." What is that? A: Form 1040-SR is a version introduced in 2020 specifically for taxpayers age 65 and older. It uses a larger font and is functionally identical to the regular 1040. It is not a replacement for 1040EZ but rather an accessibility-focused alternative for seniors.

Q: Was the 1040EZ really "easy"? A: For very simple situations, yes. But the income and situation restrictions meant many people who thought they qualified actually did not. Tax software eliminated much of the practical advantage since it asked the same questions regardless of which form you used.

Q: What is Schedule 1-A and do I need it? A: Schedule 1-A is new for the 2025 tax year. You use it to claim deductions for qualified tips, overtime pay, car loan interest, and the enhanced senior deduction. If you receive tips or overtime at work, or if you are paying off a car loan, check whether you qualify for these deductions.