If you used to file Form 1040A, you now file the redesigned Form 1040. The IRS discontinued both Form 1040A and Form 1040EZ starting with the 2018 tax year and folded them into a single individual return that every taxpayer uses.1Internal Revenue Service. Here Are Five Facts About the New Form 1040 For a simple return, the current Form 1040 is about as short in practice as the old 1040A was.
When 1040A Went Away
The 2018 tax year was the cutoff. That year, the IRS replaced Forms 1040, 1040A, and 1040EZ with one consolidated Form 1040 built around a shorter core document and a set of numbered schedules. The change tracked the Tax Cuts and Jobs Act of 2017, which nearly doubled the standard deduction, eliminated personal exemptions, and capped or removed several itemized deductions. With far fewer people itemizing, a single modular form could handle most returns without ballooning in length.
What You File Instead: The Redesigned Form 1040
The current Form 1040 works as a base form plus optional attachments. The base covers filing status, dependents, income, the standard or itemized deduction, tax, credits, and any refund or balance due. If your situation is straightforward, that’s the entire return.2Internal Revenue Service. About Form 1040, U.S. Individual Income Tax Return
When something extra applies, you attach a numbered schedule:3Internal Revenue Service. Instructions for Form 1040
- Schedule 1 for additional income such as business earnings, unemployment, or prize money, and for adjustments like student loan interest, self-employment tax, and educator expenses.
- Schedule 2 for additional taxes, including the alternative minimum tax, self-employment tax, and penalties on early retirement distributions.
- Schedule 3 for credits and payments that don’t fit on the base form, such as education credits, the foreign tax credit, and estimated tax payments.
You only file the schedules that apply. A wage earner with interest income, a few common credits, and the standard deduction typically files the base form alone. Tax software generates the right schedules automatically from your answers, so most filers who used to submit a 1040A won’t notice much difference in effort.
Form 1040-SR if You’re 65 or Older
If you were born before January 2, 1961, you can choose Form 1040-SR instead of the regular 1040.3Internal Revenue Service. Instructions for Form 1040 It uses larger print, prints the standard deduction amounts directly on the form, and produces the same tax result as the standard 1040. The same numbered schedules attach to it when needed. Nothing about 1040-SR limits the income sources or credits you can report, which is why it’s a useful successor for older filers who found the old 1040EZ too restrictive for Social Security, pensions, or IRA distributions.
Free Ways to File a Simple Return
Filers who relied on the short forms typically have straightforward returns, and the IRS offers several free options.
IRS Free File
For the 2026 filing season, taxpayers with an adjusted gross income of $89,000 or less can prepare and e-file their federal return at no cost through IRS Free File, which partners with commercial software providers.4Internal Revenue Service. IRS Free File Supports Even More Complex Returns The software asks questions and pulls in only the schedules you need. Above the income limit, you can still use Free File Fillable Forms, which are the blank electronic forms without the guided interview.5Internal Revenue Service. File Your Taxes for Free
VITA and TCE
The Volunteer Income Tax Assistance program offers free in-person tax preparation at community sites for taxpayers earning roughly $67,000 or less, people with disabilities, and taxpayers with limited English. Tax Counseling for the Elderly does the same for anyone age 60 or older. Both are staffed by IRS-certified volunteers and handle the kind of returns the old 1040A was built for.
Direct File
The IRS piloted Direct File, a tool that let eligible taxpayers in 25 states file directly through the IRS website. The IRS has indicated it will not operate Direct File for the 2026 filing season, so if you used it previously, plan on Free File or commercial software instead.
Filing or Amending a Pre-2018 Return
The discontinuation only applies going forward. If you need to file a late return or amend one for a tax year before 2018, you use the form that applied to that year. The IRS keeps prior-year forms and instructions on its website, so a 2017 return still uses the 2017 Form 1040A or 1040EZ if you qualified. From tax year 2018 on, only the current Form 1040 (or 1040-SR) is available.