Form 1040EZ 2019 Instructions and Filing Guide

The Internal Revenue Service (IRS) redesigned individual tax forms beginning with the 2018 tax year, resulting in the discontinuation of Form 1040EZ. Many taxpayers who previously filed this simplified form found the change unfamiliar when completing their 2019 tax return. For tax year 2019, all individuals were required to file using either Form 1040 or Form 1040-SR, depending on age and eligibility. Understanding these updates helps taxpayers correctly prepare and submit their federal income tax documents for prior years.

The Form 1040EZ was initially intended for individuals with straightforward income and filing situations. Its removal aimed to simplify the overall filing system by consolidating all individual tax forms into one updated version. The revised Form 1040 and the introduction of Form 1040-SR for seniors provide a more flexible structure while still meeting the needs of those with simple income types or limited deductions.

This guide provides clear, step-by-step instructions for filing your 2019 tax return. It explains how to complete the required forms, report income, apply deductions, and calculate total tax payments or refunds. Whether filing independently or with the help of tax software, individuals will find the process easier to understand by following these updated IRS instructions for previous years’ returns.

What Happened to Form 1040EZ?

Form 1040EZ was once a simple tax form used by individuals with straightforward income sources and few deductions. It allowed filers to report wages, taxable interest, and standard deductions without needing to complete additional schedules. However, beginning with the 2018 tax year, the IRS discontinued Form 1040EZ to simplify and modernize the overall filing process.

Why the IRS discontinued Form 1040EZ

• The IRS aimed to reduce confusion caused by multiple tax forms for similar purposes.
  
  
• The redesign introduced a single, streamlined Form 1040 that accommodates all filing situations.
  
  
• The update supported electronic filing standards, ensuring compatibility with modern tax preparation software.
  
  
• The new format allowed more accurate reporting for various income types and deductions, improving efficiency for both taxpayers and the IRS.

Forms that replaced Form 1040EZ

• Form 1040: This form replaced both Form 1040A and Form 1040EZ, creating one primary individual tax return that works for nearly every taxpayer, regardless of income type.
  
  
• Form 1040-SR: Released in 2019, this version is designed for seniors aged 65 and older. It includes larger text, simplified instructions, and a visible standard deduction chart to help older individuals complete their returns.
  
  
• Both forms utilize supplemental schedules as needed, enabling more detailed reporting without complicating the basic filing process.

Although Form 1040EZ is no longer available, the modernized system provides a more precise and consistent method for reporting income and calculating federal tax obligations. Taxpayers filing prior years’ returns can now use Form 1040 or Form 1040-SR to report income, claim deductions, and calculate total tax payments accurately.

Key Changes for 2019

The 2019 tax year introduced several adjustments to individual tax forms, improving clarity and reducing the number of supplemental schedules. These updates made it easier for individuals to prepare their returns and accurately report income, deductions, and credits.

Reduced Number of Schedules

The IRS decreased the number of schedules from six in 2018 to three in 2019. The remaining schedules—1, 2, and 3—cover additional income, extra taxes, and certain credits or payments that apply to more complex returns.

Updates to Income and Deduction Reporting

• The reporting process for IRA distributions and pensions was separated to improve accuracy.
  
  
• Capital gains and losses moved from Schedule 1 to the main form, simplifying entry for taxpayers with investment income.
  
  
• An optional email field was added for individuals who wish to receive electronic updates or confirmations from the IRS.

Standard Deduction and Extended Credits

The standard deduction increased for all filing statuses in 2019. Single or married filing separately filers could claim $12,200, married filing jointly filers $24,400, and heads of household $18,350. In addition, several temporary tax benefits that had expired were reinstated, including deductions for tuition and fees, mortgage insurance premiums, and select energy credits.

These changes were intended to simplify reporting and reduce errors, enabling taxpayers to easily locate the correct deductions and credits when preparing their federal income tax return.

Step-by-Step Filing Instructions

The IRS Form 1040 and Form 1040-SR for the 2019 tax year include several sections that guide individuals through the process of filing their federal tax return. Following a structured approach helps ensure accuracy and reduces the likelihood of processing delays.

Step 1 – Gather Required Documents.

Before beginning, taxpayers should collect all necessary forms and information:

• Form W-2 from each employer showing total wages and federal tax withheld.
  
  
• Form 1099s for income such as interest, dividends, or freelance earnings.
  
  
• Social Security information for all individuals listed on the return.
  
  
• Bank account details for direct deposit or payments.
  
  
• Records of deductible expenses, such as education costs or retirement contributions.

Step 2 – Choose the Correct Form.

Form 1040 is used by most individuals under 65, while Form 1040-SR is available to seniors born before January 2, 1955. Both forms use the exact schedules and calculations, differing mainly in layout and text size.

Step 3 – Determine Filing Status.

Select the filing status that best fits the taxpayer’s circumstances:

1. Single
   
   
2. Married Filing Jointly
   
   
3. Married Filing Separately
   
   
4. Head of Household
   
   
5. Qualifying Widow(er)

Choosing the correct filing status ensures the proper application of standard deductions and tax rates.

Step 4 – Enter Personal and Dependent Information.

Include the taxpayer’s name, Social Security number, and address. Dependents should be listed with full names, Social Security numbers, and relationship details to determine eligibility for credits such as the Child Tax Credit or the Credit for Other Dependents.

Step 5 – Report Income.

Report all income types, including wages, taxable interest, dividends, pensions, Social Security benefits, and other earnings. Each type of income has its own line on the form, ensuring that total income and taxable income are correctly calculated.

Step 6 – Calculate Adjusted Gross Income (AGI).

Adjusted Gross Income is found by subtracting specific adjustments—such as student loan interest or IRA contributions—from total income. This figure determines eligibility for various deductions and credits.

Step 7 – Claim Deductions and Credits.

Taxpayers may choose between the standard deduction and itemized deductions. Common credits include the Child Tax Credit, the Earned Income Credit, and education credits.

Step 8 – Compute Tax and Payments.

Use the IRS tax table or software to calculate total tax owed. Then, apply any tax payments or credits, such as federal income tax withheld or estimated payments.

Step 9 – Determine Refund or Balance Due.

If total payments exceed the calculated tax, the taxpayer is eligible for a refund. If less, the remaining balance must be paid to the IRS using one of several available payment methods.

Completing these steps carefully ensures that the taxpayer accurately reports their income, claims the correct deductions, and calculates any refund or amount owed for the 2019 tax year correctly.

How to File Your 2019 Tax Return?

Filing options for the 2019 tax year include both electronic and paper submission. The IRS encourages e-filing because it improves accuracy and reduces processing time.

Electronic Filing (E-file)

• E-filing allows faster confirmation and delivery of refunds, typically within 21 days.
  
  
• Free options are available through the IRS Free File program for individuals with qualifying income levels.
  
  
• Tax preparation software automatically selects the appropriate schedules and performs calculations, minimizing errors.

Paper Filing

• Paper filing remains an option for those unable or unwilling to file electronically.
  
  
• Returns should be mailed to the address listed in the Form 1040 instructions, which varies by state and whether a payment is included.
  
  
• Paper returns take longer to process—typically six to eight weeks—and should be mailed using certified mail or a recognized private delivery service.

Taxpayers should review their forms carefully before submission to ensure all required schedules and signatures are included. Whether filing electronically or by mail, accurate preparation helps avoid delays and ensures compliance with IRS requirements for the 2019 tax year.

Paying Taxes or Claiming a Refund

Taxpayers who either owe money or expect a refund must follow the proper process to ensure payments and credits are handled accurately. The IRS offers several secure options for making or receiving payments, including both electronic and traditional methods.

If You Owe Taxes

• Payments can be made using IRS Direct Pay, which allows individuals to pay directly from a checking or savings account at no cost.
  
  
• The Electronic Federal Tax Payment System (EFTPS) is another secure online method available for individuals and businesses.
  
  
• Taxpayers can also pay by credit or debit card through approved third-party processors, although a small convenience fee applies.
  
  
• Traditional payments, such as checks or money orders, should be made payable to the United States Treasury and mailed to the IRS address listed in the 2019 Form 1040 instructions.
  
  
• All payments are due by April 15, 2020. Late payments may result in interest charges and penalties based on the total amount owed.

If You’re Due a Refund

• Refunds are typically issued within 21 days when returns are filed electronically and direct deposit is selected.
  
  
• Direct deposit provides faster and more secure delivery than paper checks.
  
  
• Taxpayers should verify routing and account numbers before submission to avoid delays.
  
  
• Paper checks generally take six to eight weeks to arrive and should be cashed promptly after receipt.

Selecting an appropriate payment or refund option helps ensure that all federal income tax obligations for the 2019 tax year are completed accurately and on time.

Common Mistakes to Avoid

Many errors on tax returns are caused by simple oversights that can delay processing or affect refunds. Reviewing each section before filing can help prevent common issues.

Common Filing Errors

• Entering incorrect Social Security numbers or names that do not match Social Security Administration records.
  
  
• Forgetting to sign and date the return makes it invalid.
  
  
• Selecting the incorrect filing status can result in incorrect tax calculations.
  
  
• Using the wrong tax table or making arithmetic mistakes when computing total tax payments.
  
  
• Missing forms or schedules that support specific deductions or credits.

Income Reporting Errors

• Omitting income from part-time jobs or freelance work reported on Form 1099.
  
  
• Reporting incorrect wage or interest information from employer-issued forms.
  
  
• Failing to include taxable scholarships, unemployment benefits, or other income types.

By carefully checking every entry and verifying amounts, taxpayers can reduce errors and ensure their federal tax return is processed smoothly by the IRS.

Filing If You Had Little or No Income

Even individuals who had little or no income in 2019 may still need to file a tax return. Filing helps confirm eligibility for certain tax benefits and maintains accurate records with the IRS.

When Filing Is Required?

• Individuals must file if their gross income exceeds the filing threshold for their age and status.
  
  
• Those who owe self-employment tax or received advance premium tax credit payments must also file.
  
  
• Anyone wishing to claim refundable credits, such as the Earned Income Credit or Additional Child Tax Credit, must submit a return even if they owe no federal income tax.

Reasons to File Even If Not Required

• Filing may allow individuals to receive refunds for taxes withheld from wages or other income sources.
  
  
• Submitting a return creates an official record, which can assist with future applications for loans or financial aid.
  
  
• Filing ensures that taxpayers do not miss opportunities to claim credits for prior years.

Even without taxable income, completing the proper tax forms is a sound financial practice. It enables individuals to remain compliant with IRS requirements and access valuable credits or refunds for which they may be eligible.

Tips for First-Time Filers

Filing a federal income tax return for the first time can feel overwhelming, but preparation and understanding key steps make the process manageable. First-time filers should start by learning basic tax terms, organizing their records, and using trusted resources for guidance.

Preparation and Recordkeeping

• Keep copies of all tax documents, including W-2s, 1099s, and any other income forms received from employers or financial institutions.
  
  
• Organize records by category and year to facilitate easy access to required information.
  
  
• Consider creating digital backups of important files to prevent loss or damage.
  
  
• Maintain records for at least three years, as the IRS may request documentation if a return is reviewed or corrected.

Understanding Basic Tax Concepts

• Gross income is the total amount of money earned before any deductions.
  
  
• Adjusted gross income (AGI) is the gross income minus specific adjustments, such as student loan interest or retirement contributions.
  
  
• Taxable income is the amount of income subject to tax after deductions are applied.
  
  
• Tax credits directly reduce the amount of tax owed, while deductions reduce taxable income.

Free Help and Resources

• The IRS offers free assistance through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.
  
  
• IRS Free File is available to eligible individuals, allowing them to prepare and file returns online at no cost.
  
  
• The Taxpayer Advocate Service offers independent assistance to individuals who encounter difficulties with the filing process.

Learning these concepts early helps first-time filers prepare accurate returns, reduce errors, and understand how to manage taxes more efficiently in future years.

Frequently Asked Questions

Can individuals still use Form 1040EZ for the 2019 tax year?

No, Form 1040EZ was discontinued after 2017. For the 2019 tax year, all individuals must use Form 1040 or Form 1040-SR. The IRS updated these tax forms to simplify the process and make reporting income and total tax payments more manageable. Individuals should review the official IRS instructions to ensure they complete the correct form for their situation.

What replaced Form 1040EZ for taxpayers in 2019?

Form 1040 and Form 1040-SR replaced Form 1040EZ beginning in 2019. Form 1040-SR was designed for seniors and includes larger text and a standard deduction chart. Both forms allow individuals to report wages, taxable income, and deductions using additional schedules as needed. Taxpayers should follow the instructions for Form 1040 (2019) for complete filing details.

How can someone claim a refund for a 2019 tax return?

A taxpayer can still file a prior year’s return to claim a refund for 2019. The IRS allows refunds for previous years if they are filed within three years from the original deadline, which was April 2020. To receive the refund, individuals must report all income and total payments withheld by employers. Refunds are typically issued within weeks if filed electronically.

What is the standard deduction amount for 2019?

For the 2019 tax year, the standard deduction was $12,200 for single filers, $24,400 for married filing jointly, and $18,350 for head of household. Seniors and individuals who are blind may qualify for an additional deduction. The deduction reduces taxable income and helps determine the total federal income tax owed or the refund amount.

How can someone pay a balance owed to the IRS for 2019?

If an individual owes taxes for 2019, payments can be made online through IRS Direct Pay or the Electronic Federal Tax Payment System. Other options include mailing a check or using a credit or debit card through an authorized provider. It is important to pay by the April deadline to avoid interest or penalties on the total amount owed.

Can individuals file a 2019 tax return if they earned little or no income?

Yes, even if a person earned little or no income, they may still need to file a tax return if they received wages, scholarships, or certain types of income that are subject to withholding. Filing may allow them to claim refundable credits or receive a refund for taxes withheld. The IRS encourages all eligible individuals to file to ensure they receive any benefits to which they are entitled.

What resources can help prepare a 2019 tax return for free?

The IRS offers several free options to help taxpayers prepare their 2019 tax return. Eligible individuals can use IRS Free File, which provides guided online filing, or visit Volunteer Income Tax Assistance (VITA) sites for in-person help. Both programs assist with completing tax forms, calculating total tax payments, and ensuring accuracy when reporting income and deductions.