Form 1040A: What It Was and Why It Was Retired

Form 1040A is a retired U.S. tax form

Form 1040A was once a simplified federal individual income tax return. It sat between the very short Form 1040EZ and the longer Form 1040, giving eligible taxpayers a simpler way to report relatively uncomplicated returns.

Form 1040A is no longer available for current federal income tax filing. The IRS eliminated Forms 1040A and 1040EZ beginning with tax year 2018 and moved individual filers to a redesigned Form 1040 and, where needed, supporting schedules.

What was Form 1040A?

Before its retirement, Form 1040A was often called the "short form." It was intended for taxpayers whose returns were more involved than Form 1040EZ allowed but did not require all of the features of the full Form 1040.

Historically, eligibility depended on the tax year and included limits on the kinds of income, adjustments, deductions, and credits a filer could report. Those old rules are useful when reading or amending historical tax records, but they should not be used as instructions for a current return.

Why was Form 1040A discontinued?

For tax year 2018, the IRS redesigned Form 1040 and consolidated the old individual-return choices. Forms 1040A and 1040EZ were discontinued, while additional schedules were used when a return required information beyond the main Form 1040.

That means there is no current decision between "1040," "1040A," and "1040EZ." A taxpayer filing a current U.S. individual income tax return should start with the current Form 1040 or another current form specifically applicable to the taxpayer's situation.

When might you still encounter Form 1040A?

Form 1040A can still appear in:

• tax records for 2017 and earlier;
• older books, articles, tax software screenshots, or financial documents;
• amended-return research involving a year when Form 1040A was still valid; and
• historical comparisons of how the U.S. individual tax return evolved.

When working with a prior-year return, use the IRS instructions for that specific year rather than applying current rules backward or historical rules forward.

What replaced Form 1040A?

The current Form 1040 is the primary U.S. individual income tax return. Depending on the tax year and the taxpayer's circumstances, additional numbered or lettered schedules may be required. The IRS maintains current forms and instructions 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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