Introduction
For several years, different versions of the IRS 1040A tax form were used by taxpayers within the US who wished to simplify their tax filing process. 1040A forms were primarily designed to provide an alternative to the more cumbersome IRS Form 1040 for taxpayers whose finances were more simple. As of the 2018 tax year, the IRS no longer supports Form 1040A, and has combined it, along with Form 1040EZ, into a restructured Form 1040.
If you are curious to learn more about tax forms 1040A and the people who used them, and the documentation that has replaced it, the information has been compiled for you below.
What was Form 1040A?
If a taxpayer’s finances were rather uncomplicated, then they could easily use the tax Form 1040A to fill in their federal income tax returns and do the rest of the filing.
In most instances, taxpayers used to call it the short form of tax return because it had less information that needed to be filled out, and less calculations that needed to be completed, relative to the lengthier Form 1040. Form 1040A was more preferable than 1040EZ, which was the simplest form available, and provided more options for taxpayers with children, as well as more tax credits.
Its Purpose and Role in the U.S. Tax System
The IRS made 1040A because it was easier for taxpayers who didn’t want the hassle of filing a whole Form1040. It served as a mid-point:
- More than what 1040EZ offered (claiming dependents and certain credits).
- Less complicated than 1040 because it streamlined income sources and deductions.
For decades, it allowed millions of Americans, particularly wage earners and retirees, to file taxes accurately without being overwhelmed by the complexities of the Form 1040.
Who Was Eligible to File 1040A
Not everyone could use Form 1040A. It was a matter of the type of income, income limits, and the deductions, as well as the other income types, associated with that income type.
- Income sources allowed: Wages and salaries, tips, certain retirement income, unemployment compensation, some Social Security, and taxable portions of Social Security.
- Income cap: Taxable income had to be under $100,000.
- Adjustments allowed: Only IRA contributions and student loan interest.
- Deductions: Only the standard deduction; no itemization.
- Credits allowed: Some of the nonrefundable and refundable credits including the Earned Income Tax Credit, Child Tax Credit, and some Education Credits.
If your financial situation exceeded these limits, you had to use the full 1040.
Comparison of 1040, 1040A and 1040EZ
Before 2018, and due to limited changes, these three tax forms been summarized in the table below:
| Feature | 1040EZ | 1040A | 1040 |
| Income Limit | Under $100,000 | Under $100,000 | No limit |
| Dependents | Not allowed | Allowed | Allowed |
| Adjustments | None | Limited | Full range |
| Deductions | Standard only | Standard only | Standard or itemized |
| Credits | Limited | Several allowed | Full range |
| Complexity | Easiest | Moderate | Most complex |
Why Form 1040A Was Discontinued
The goal of the TCJA was to simplify the entire tax filing system to only have the 1040 forms. As a result, the 1040A was merged with 1040, simplifying the tax filing system even more. Now, instead of having forms of different complexities, the modern 1040 uses additional schedules to cater to complexity.
This change reduced the perplexity of the tax filing forms system, providing every taxpayer with a simplified filing solution.
What to Use Instead
Form 1040 has now become the standard form to be filled in by all taxpayers. Rather, the long form individually looked differently to all tax payers. Now, the long form is a standard with additional supplementary pages for more complicated tax forms.
- Basic tax returns: Many taxpayers that claim the standard deduction and have W-2 income only usually have to complete the basic Form 1040.
- More complex tax returns: Those taxpayers that have business income, claim itemized deductions, or have investment income may have to complete additional schedules (Schedules 1–3 and other attachments).
Essentially, the modern Form 1040 combines everything that Form 1040A and 1040EZ used to cover, and does so in one consolidated format.
Accessing Old 1040A Returns
Although Form 1040A is no longer in use, you may need past copies for reference, loans, or IRS inquiries. Here’s how to request for them:
- Tax transcripts: Order free IRS transcripts online using the IRS Get Transcript tool.
- Copies of returns: Individuals needing an exact copy of their 1040A can file Form 4506 and pay a small fee.
- From tax software or preparer: If you filed electronically, your tax provider may still have archived copies.
Conclusion
Form 1040A undoubtedly simplified the tax filing process for millions of Americans, especially those with basic financial situations. Form 1040, which replaces 1040A, still serves as the universal return for all individual taxpayers thanks to IRS efforts in the modernization and consolidation of forms. Since you used to file a 1040A, don’t panic. Everything will be filled on Form 1040 and, in most scenarios, the procedure is just as uncomplicated.
Get in touch with Dimov Tax for more IRS updates and to avoid delays and file without any mistakes.
FAQs
What is a 1040A tax form?
A now-retired, shorter individual return used for moderately simple tax situations (between 1040EZ and the full 1040).
Who could file a 1040A?
Taxpayers with taxable income under $100,000, limited income types, standard deduction only, and select credits/adjustments.
Is Form 1040A still valid?
No—discontinued starting with the 2018 tax year; it’s no longer accepted.
What replaced 1040A and 1040EZ?
The redesigned Form 1040 plus Schedules 1–3 (and others) as needed.
Can I still get copies of my old 1040A returns?
Yes—use IRS Get Transcript, file Form 4506 for copies, or retrieve from your tax software/preparer.