Form 1040A Status for Tax Year 2018
Critical Information: Form Discontinued
Form 1040A is not available for the 2018 tax year and cannot be used to file tax returns for that year. Beginning with the 2018 tax year, the Internal Revenue Service consolidated Forms 1040, 1040A, and 1040EZ into a single, redesigned Form 1040.
The 2018 IRS Instructions for Form 1040 explicitly state that taxpayers will no longer use Form 1040A or Form 1040EZ as they may have in the past. Instead, all individual taxpayers must use the redesigned Form 1040, which includes six new numbered schedules added to the existing schedules.
What Changed in 2018
Form Consolidation
The IRS implemented a major simplification initiative that eliminated the three-tier system of individual tax forms. Previously, taxpayers chose among Form 1040EZ for the simplest situations, Form 1040A for moderate complexity, and Form 1040 for complex returns requiring itemized deductions or additional schedules.
Starting with 2018 returns filed in 2019, everyone uses the same base Form 1040 regardless of income level or tax situation complexity. This redesigned form serves as the foundation for all individual income tax returns.
Building Block Approach
The new Form 1040 uses a building block structure. The core form contains essential information, including filing status, dependents, standard or itemized deduction, tax calculation, and refund or amount owed. Taxpayers attach additional numbered schedules only when needed for their specific circumstances.
Six new schedules were introduced:
- Schedule 1: Additional Income and Adjustments to Income
- Schedule 2: Additional Taxes
- Schedule 3: Additional Credits and Payments
- Schedule 4: Other Taxes
- Schedule 5: Other Payments and Refundable Credits
- Schedule 6: Foreign Address and Third Party Designee
These schedules work in conjunction with existing schedules, such as Schedule A for itemized deductions, Schedule C for business income, and Schedule E for rental income.
Filing Your 2018 Tax Return
Step 1: Obtain the Correct Form
Download or request the 2018 Form 1040 from IRS.gov or by calling the IRS forms line. Do not attempt to use Form 1040A for the 2018 tax year, as it will not be accepted.
Step 2: Determine Which Schedules You Need
Review your tax situation to identify which schedules apply:
Use Schedule 1 if you have income beyond wages, interest, dividends, and Social Security benefits. This includes money from unemployment, Alaska Permanent Fund dividends, business income, capital gains, rental income, or other sources of extra income. Schedule 1 also reports adjustments to income such as educator expenses, IRA deductions, student loan interest, and tuition and fees.
Use Schedule 2 if you owe alternative minimum tax, excess advance premium tax credit repayment, or other additional taxes.
Use Schedule 3 if you claim nonrefundable credits beyond the child tax credit and credit for other dependents. This includes education credits, retirement savings contributions credit, child and dependent care credit, or residential energy credits.
Use Schedule 4 if you owe self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans, or other taxes.
Use Schedule 5 if you have estimated tax payments, amounts paid with extensions, excess social security tax withheld, credits from other forms, or other fees.
Use Schedule 6 only if you have a foreign address or want to designate a third party to discuss your return with the IRS.
Step 3: Complete Personal Information
Enter your name, address, and Social Security number on Form 1040. If filing jointly, provide your spouse’s information. List all dependents, including their names, Social Security numbers, and relationship to you.
Step 4: Select Filing Status
Choose your filing status: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Widow or Widower.
Step 5: Report Income
On the main Form 1040, report wages from Form W-2, interest, dividends, IRA distributions, pensions and annuities, Social Security benefits, and capital gain distributions. If you have additional income types, report them on Schedule 1 and enter the total on the designated line of Form 1040.
Step 6: Claim Adjustments to Income
Report adjustments to income on Schedule 1. Standard adjustments include educator expenses of up to $250, health savings account deductions, moving expenses for active-duty military personnel, deductible self-employment tax, self-employed health insurance, self-employed retirement plan contributions, IRA deductions, student loan interest of up to $2,500, and tuition and fees.
Calculate total adjustments and enter the amount on Schedule 1. Transfer this total to the appropriate line on Form 1040 to determine adjusted gross income.
Step 7: Calculate Standard or Itemized Deduction
Determine whether to claim the standard deduction or itemize using Schedule A. For 2018, standard deduction amounts are:
- Single: $12,000
- Married Filing Jointly: $24,000
- Married Filing Separately: $12,000
- Head of Household: $18,000
Additional amounts apply if you are age 65 or older or blind. Enter your deduction amount on Form 1040. Qualified business income deduction also appears in this section if applicable.
Step 8: Calculate Tax
Subtract deductions from adjusted gross income to determine taxable income. Calculate tax using tax tables or the qualified dividends and capital gains worksheet if applicable. Enter the tax amount on Form 1040.
Step 9: Report Additional Taxes if Applicable
If you owe alternative minimum tax, excess advance premium tax credit repayment, or other additional taxes, complete Schedule 2 and enter the total on Form 1040.
Step 10: Claim Nonrefundable Credits
Report the child tax credit and credit for other dependents directly on Form 1040. If claiming other nonrefundable credits, such as education credits, retirement savings contribution credits, or child and dependent care credits, complete Schedule 3 and enter the total on Form 1040.
Step 11: Report Other Taxes
If you owe self-employment tax, household employment taxes, additional tax on retirement plans, or other taxes, complete Schedule 4 and enter the total on Form 1040.
Step 12: Report Payments
Enter federal income tax withheld from Forms W-2 and 1099 directly on Form 1040. Report estimated tax payments and other payments on Schedule 5 if applicable, and enter the total on Form 1040.
Step 13: Claim Refundable Credits
Report the earned income credit, the additional child tax credit, the refundable portion of the American opportunity credit, and any other refundable credits on Schedule 3. Enter the total on Form 1040.
Step 14: Calculate Refund or Amount Owed
Total all taxes; subtract credits, add other taxes, then subtract payments and refundable credits. If costs exceed the tax, you will receive a refund. You owe more tax if your tax payments are insufficient. Enter the refund or amount owed on Form 1040.
Step 15: Sign and File
Sign and date your return. Both spouses must sign if filing jointly. If you are claiming a refund, please provide your direct deposit information or request a paper check. Attach all required schedules and Forms W-2. Mail your return to the IRS Service Center for your state, or file it electronically.
Prior Year Returns
If you need to file a tax return for 2017 or earlier, Form 1040A remains available and valid for those tax years. Each tax year must be filed using the forms and instructions applicable to that specific year. You can obtain prior-year forms from IRS.gov or by requesting them from the IRS.
Key Takeaway
For tax year 2018 and subsequent years, use the redesigned Form 1040, along with the applicable schedules. Form 1040A is no longer an option. The new structure provides flexibility by allowing taxpayers to attach only the schedules relevant to their situations while maintaining a simplified core form for basic tax information.
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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.
