Form 1040A Tax Year 2018: Form Discontinuation Notice
Important Notice for 2018 Tax Filers
Form 1040A is not available for tax year 2018. The Internal Revenue Service discontinued this form effective January 1, 2018, as part of a comprehensive redesign of individual income tax forms. Taxpayers who previously filed Form 1040A must now use the redesigned Form 1040 for all 2018 tax returns.
Understanding the 2018 Tax Form Changes
What Changed for 2018
The IRS eliminated Forms 1040A and 1040EZ beginning with tax year 2018, consolidating all individual income tax filing into a single redesigned Form 1040. This fundamental restructuring replaced the previous three-form system with a streamlined approach using a base form and supplemental schedules.
The redesigned Form 1040 adopted a building block structure. The core form captures basic information, including filing status, dependents, income summary, deductions, tax calculation, credits, payments, and refund or amount owed. Additional schedules attach to the base form only when needed for specific tax situations.
Why the Forms Were Consolidated
The consolidation aimed to simplify tax filing by creating a single, universal form for all taxpayers, regardless of their income complexity. Previously, taxpayers had to determine which of three forms they were eligible to use based on income sources, deduction types, and credit claims. The new system eliminates this initial decision point while maintaining simplicity for straightforward returns through the use of optional schedules.
Impact on Former 1040A Filers
If you filed Form 1040A in 2017 or earlier years, you now file the redesigned Form 1040 for 2018. The new Form 1040 accommodates all tax situations previously handled by Form 1040A, including standard deduction claims, common income adjustments, and frequently claimed credits.
Most taxpayers who previously used Form 1040A will complete only the base Form 1040 and Schedule 1 if they are claiming adjustments to income, such as educator expenses, IRA deductions, student loan interest, or health savings account contributions. Additional schedules may be required depending on specific circumstances.
Filing Your 2018 Tax Return
Step 1: Obtain the Correct Forms
Download or request the 2018 Form 1040 and instructions from the IRS website or by calling the IRS forms line. Do not attempt to use Form 1040A, as it does not exist for 2018 and will not be accepted or processed by the IRS.
Review the 2018 Form 1040 instructions to identify which supplemental schedules apply to your tax situation. Typical schedules include Schedule 1 for additional income and adjustments to income, Schedule 2 for alternative minimum tax and excess advance premium tax credit repayment, Schedule 3 for nonrefundable credits, Schedule 4 for other taxes, Schedule 5 for various payments and refundable credits, and Schedule 6 for foreign addresses and third-party designees.
Step 2: Gather Required Documentation
Collect all Forms W-2 showing wages, salaries, and tips from employers. Gather Forms 1099 reporting interest income, dividend income, retirement distributions, unemployment compensation, and other income sources. Obtain Social Security benefit statements, health insurance marketplace statements if you received advance premium tax credits, and documentation for any adjustments to income, deductions, or credits you plan to claim.
Step 3: Complete Personal Information
Enter your name, Social Security number, and address on Form 1040. If filing jointly, provide your spouse’s information. Select your filing status: single, married filing jointly, married filing separately, head of household, or qualifying widow(er) with dependent child.
Check the box if you or your spouse was born before January 2, 1954, which qualifies you for a higher standard deduction. Check the box if you or your spouse is blind and also qualifies for the increased standard deduction.
Step 4: Report Dependents
List all dependents you are claiming on Form 1040, including their names, Social Security numbers, and relationships to you. Indicate whether each dependent qualifies you for the child tax credit or credit for other dependents. Dependents must meet specific tests, including relationship, age, residency, support, and citizenship or residency requirements.
Step 5: Report Income
Enter total wages, salaries, and tips from all Forms W-2 on Form 1040 line 1. Report tax-exempt interest on line 2a and taxable interest on line 2b. Enter qualified dividends on line 3a and ordinary dividends on line 3b.
Report IRA distributions on lines 4a and 4b, indicating total distribution and taxable amount. Enter pension and annuity distributions on lines 4c and 4d. Report Social Security benefits on lines 5a and 5b, using the worksheet in the instructions to determine the taxable portion.
If you have capital gains or losses, complete Schedule D and enter the result on Form 1040 line 6. Report other income on line 7a, including unemployment compensation, Alaska Permanent Fund dividends, and other taxable income. Add all income lines to calculate total income on line 7b.
Step 6: Claim Adjustments to Income
Suppose you have adjustments to income, such as educator expenses, IRA deductions, student loan interest deductions, health savings account deductions, or other adjustments. Complete Schedule 1 Part II. Enter the total from Schedule 1, line 22, on Form 1040, line 8. Subtract line 8 from line 7b and enter adjusted gross income on Form 1040 line 8b.
Step 7: Calculate Deductions
Enter the standard deduction for your filing status on Form 1040 line 9. For 2018, standard deduction amounts are $12,000 for single filers or married individuals filing separately, $24,000 for married individuals filing jointly or as a qualifying widow(er), and $18,000 for heads of household. Taxpayers age 65 or older or blind receive additional standard deduction amounts.
Suppose you itemize deductions, complete Schedule A, and enter the total on Form 1040 line 9 instead of claiming the standard deduction. You must choose either the standard deduction or itemized deductions, not both. Enter the qualified business income deduction on line 10 if eligible. Subtract lines 9 and 10 from line 8b and enter taxable income on line 11b.
Step 8: Calculate Tax and Credits
Calculate tax using the tax tables or worksheets in the Form 1040 instructions. Enter the tax amount on line 12a. Add alternative minimum tax from Schedule 2 line 1 and excess advance premium tax credit repayment from Schedule 2 line 2 if applicable. Enter total tax on line 12b.
Claim the child tax credit or credit for other dependents on line 13a. Enter the amount from the Child Tax Credit Worksheet or Schedule 8812 if applicable. Complete Schedule 3 for additional nonrefundable credits, including education credits, retirement savings contributions credit, child and dependent care credit, and other credits. Enter total from Schedule 3 line 7 on Form 1040 line 13b. Subtract line 13b from line 12b and enter on line 14. This is your total tax after nonrefundable credits.
Step 9: Report Payments
Enter a federal income tax withheld from all Forms W-2 and 1099 on line 16. Enter 2018 estimated tax payments and amounts applied from prior year overpayment on line 17. Enter earned income credit from the Earned Income Credit Worksheet on line 18a.
Enter the additional child tax credit from Schedule 8812 on line 18b. Enter the American opportunity credit from Form 8863 on line 18c. Complete Schedule 5 for extra payments and refundable credits if applicable. Add all payment and credit lines and enter total payments on line 19.
Step 10: Calculate Refund or Amount Owed
If line 19 is greater than line 14, subtract line 14 from line 19 and enter the result on line 20. Indicate the amount to be refunded to you on line 21a. Provide your direct deposit information, including your routing number, account type, and account number, to ensure the fastest possible refund processing. Enter the amount you want applied to 2019 estimated taxes on line 21 b.
If line 14 is more than line 19, subtract line 19 from line 14 and enter the amount you owe on line 23. Attach payment or use IRS Direct Pay, the Electronic Federal Tax Payment System, or other approved payment methods. Calculate the estimated tax penalty on line 24 if applicable.
Step 11: Sign and File Return
Sign and date Form 1040. Both spouses must sign if filing jointly. Enter your occupation and daytime phone number. If using a paid preparer, the preparer must sign, provide their Preparer Tax Identification Number, and complete the paid preparer section.
Attach all required schedules and forms in the following order: Schedule 1, Schedule 2, Schedule 3, Schedule 4, Schedule 5, Schedule 6 (if applicable), and then all other required forms and schedules. Attach Forms W-2 to the front of your return if filing by mail.
Mail your return to the address shown in the Form 1040 instructions for your state, and include a note indicating whether you are enclosing payment. The filing deadline is April 15, 2019, unless you live in an area affected by federally declared disasters or serve in a combat zone.
Filing Prior Year Returns
If you need to file a tax return for 2017 or earlier years when Form 1040A was still available, use the appropriate year’s Form 1040A and instructions. The IRS maintains prior-year forms and instructions on its website. For 2018 and all subsequent years, only Form 1040 is available for individual income tax filing.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
