Form 1040EZ is a retired U.S. tax form
Form 1040EZ was once the shortest federal individual income tax return available to taxpayers with relatively simple filing situations.
Form 1040EZ is no longer available for current federal income tax filing. The IRS eliminated Forms 1040EZ and 1040A beginning with tax year 2018 and moved individual filers to a redesigned Form 1040 and, where needed, supporting schedules.
Key Ideas
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Historical form: Form 1040EZ was used through tax year 2017.
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Retired beginning in 2018: The IRS replaced Form 1040EZ and Form 1040A with the redesigned Form 1040.
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Current filing: Taxpayers should use the current IRS Form 1040 instructions for the tax year they are filing rather than historical Form 1040EZ eligibility rules.
What was Form 1040EZ?
Before its retirement, Form 1040EZ was designed for a narrow set of taxpayers with uncomplicated returns. Historical versions restricted filing status, income types, dependents, deductions, and credits more heavily than Form 1040A or the full Form 1040.
Those details varied by tax year. They are relevant when reviewing an old return, but they are not current filing instructions.
Why was Form 1040EZ discontinued?
For tax year 2018, the IRS redesigned Form 1040 and consolidated the old individual-return choices. Forms 1040EZ and 1040A were discontinued. Taxpayers who previously would have selected among those forms instead use the current Form 1040 framework and any schedules required by their circumstances.
There is therefore no current "1040EZ eligibility test" and no current Form 1040EZ to e-file or mail for a new federal individual income tax return.
When might you still encounter Form 1040EZ?
Form 1040EZ can still appear in:
- tax records for 2017 and earlier;
- old tax-preparation guides, textbooks, screenshots, or archived software;
- amended-return research involving a year when Form 1040EZ still existed; and
- historical discussions of U.S. tax-filing simplification.
If you are researching an old tax year, use the IRS forms and instructions for that exact year.
What replaced Form 1040EZ?
The current Form 1040 is the primary U.S. individual income tax return. Depending on the tax year and taxpayer circumstances, additional schedules may be required. The IRS maintains the current form, instructions, and schedules on its Form 1040 page.
Sources
- IRS: Here are five facts about the new Form 1040
- IRS: About Form 1040, U.S. Individual Income Tax Return
- IRS: Forms and instructions
This page is an educational historical reference, not tax advice. For a current or prior-year filing, use the IRS instructions for the specific tax year or consult a qualified tax professional.
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