Form 1040A Discontinuation: Tax Year 2018
Critical Filing Change
Form 1040A is not available for tax year 2018. The IRS discontinued Form 1040A and Form 1040EZ, effective January 1, 2018, following the enactment of the Tax Cuts and Jobs Act of 2017. All individual taxpayers must now use the redesigned Form 1040, regardless of their income level or the complexity of their return.
Understanding the 2018 Form Consolidation
Official IRS Announcement
The IRS explicitly states that Forms 1040A and 1040EZ are no longer available for 2018 tax returns. The 2018 Form 1040 Instructions confirm: “For 2018, you will no longer use Form 1040A or Form 1040EZ as you may have in the past. Instead, you will use the redesigned Form 1040, which now has six new accompanying schedules.” This represents a permanent structural change to the system for filing federal income taxes.
Why Forms Were Eliminated
The Tax Cuts and Jobs Act triggered a comprehensive redesign of Form 1040. Rather than maintaining three separate forms with different complexity levels, the IRS adopted a unified “building block” approach. All taxpayers start with a simplified Form 1040, then attach additional schedules as needed, based on individual circumstances. This consolidation reduces confusion about form selection while maintaining simplicity for straightforward tax situations.
The New Universal Form 1040 Structure
Base Form Design
The redesigned 2018 Form 1040, which was reduced from 79 lines to 23 lines, makes it accessible for simple returns while supporting complex situations through supplemental schedules. Taxpayers with only W-2 income and a standard deduction may file Form 1040 alone. Those with business income, investment earnings, or multiple adjustments attach only relevant schedules.
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.
Six New Supplemental Schedules
Schedule 1: Additional income beyond wages (business, rental, farm) or adjustments (IRA contributions, student loan interest, educator expenses)
Schedule 2: Additional taxes not on the main form, such as the alternative minimum tax or the early retirement distribution tax
Schedule 3: Nonrefundable credits beyond the child tax credit, including foreign tax credit, education credits, or business credit
Schedule 4: Self-employment tax, household employment taxes, or additional tax on qualified retirement plans
Schedule 5: Refundable credits or payments beyond the main form, including estimated tax payments or excess Social Security tax withheld
Schedule 6: Foreign addresses or third-party designee authorization
Key Tax Year 2018 Changes
Standard Deduction Increases
The Tax Cuts and Jobs Act substantially increased standard deductions for 2018:
Single or Married Filing Separately: $12,000
Married Filing Jointly or Qualifying Widow(er): $24,000
Head of Household: $18,000
These amounts nearly doubled from 2017 levels, resulting in significantly fewer taxpayers itemizing deductions.
Personal Exemption Suspension
Personal exemptions are suspended for tax years 2018 through 2025. The personal exemption, which was $4,050 per person in 2017, was eliminated. Taxpayers may no longer claim exemption deductions for themselves, spouses, or dependents.
Instead of personal exemptions for dependents, taxpayers may claim the Child Tax Credit for qualifying children or the new Dependent Care Credit for other qualifying dependents.
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.
Tax Rate Reductions
The Tax Cuts and Jobs Act reduced federal income tax rates for 2018. The seven tax brackets are: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, representing reductions from prior-year rates.
Enhanced Child Tax Credit
For 2018, the maximum child tax credit increased to $2,000 per qualifying child under age 17. Up to $1,400 may be claimed as the refundable additional child tax credit. The income phase-out threshold increased to $400,000 for joint filers ($200,000 for single filers).
A new nonrefundable credit of $500 has become available for each dependent who does not qualify for the Child Tax Credit.
State and Local Tax Deduction Cap
Taxpayers who itemize deductions may deduct no more than $10,000 ($5,000 if married filing separately) of combined state and local income taxes, sales taxes, and property taxes. This provision expires December 31, 2025.
Elimination of Miscellaneous Itemized Deductions
The Tax Cuts and Jobs Act eliminated most miscellaneous itemized deductions previously subject to 2% adjusted gross income limitation. Taxpayers may no longer deduct employee business expenses, tax preparation fees, investment expenses, employment-related educational expenses, job search expenses, or hobby losses.
Required Documentation for 2018 Filing
Income Documentation
Forms W-2: From each employer for wages, salaries, tips
Forms 1099-INT/1099-OID: For interest income
Forms 1099-DIV: For dividend income
Forms 1099-B: For brokerage transactions and capital gains
Forms 1099-R: For retirement account distributions
Forms SSA-1099/RRB-1099: For Social Security or railroad retirement benefits
Forms 1099-UC: For unemployment compensation
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.
Health Insurance Documentation
Form 1095-A: If enrolled in Health Insurance Marketplace coverage with advance Premium Tax Credit payments. Essential for completing Form 8962 to reconcile advance payments.
Schedule Requirements
Depending on income sources, deductions, and credits, attach relevant schedules from Schedules 1 through 6. Taxpayers with self-employment income are required to file Schedule 1. Those who itemize deductions attach Schedule A if their itemized deductions exceed the standard deduction.
Premium Tax Credit Reconciliation
Taxpayers who received advance payments of the Premium Tax Credit for Health Insurance Marketplace coverage must file Form 8962 with Form 1040. This reconciles advance payments with the actual premium tax credit based on 2018 income tax returns.
Form 8962 must be attached even if someone else enrolled the taxpayer, spouse, or dependents in Marketplace coverage. If advance payments exceed the allowable premium tax credit, the taxpayer must repay the excess amount, subject to repayment limitations.
Transition Guidance for Former Form 1040A Filers
Who Previously Used Form 1040A
Prior Form 1040A filers typically had taxable income below $100,000, took the standard deduction, had limited income types (such as wages, interest, and dividends), and claimed certain limited tax credits. These taxpayers now file the redesigned Form 1040, which accommodates all these situations within its base form and supplemental schedules.
Obtaining Correct Forms
Taxpayers who previously filed Form 1040A must obtain the redesigned Form 1040 and its accompanying instructions for the 2018 tax year. Download forms and instructions from IRS.gov/FormsPubs or order current forms from IRS.gov/OrderForms.
The IRS cautions that some 2018 forms and publications released in 2017 or early 2018 may reference Form 1040A or Form 1040EZ. Disregard these references and use only the redesigned Form 1040.
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.
Electronic Filing
Taxpayers filing electronically may not notice changes, as tax preparation software automatically guides users through questions and generates the appropriate Form 1040 and necessary schedules. The IRS worked with software companies to ensure seamless integration of the new form structure.
Amended Returns
If amending a prior-year Form 1040A return, use Form 1040-X (Amended U.S. Individual Income Tax Return). Form 1040-X is the only form for amended returns, regardless of which form was initially filed.
Step-by-Step Filing Checklist for 2018
Step 1: Confirm Form Selection
Verify you must use Form 1040 for tax year 2018. Form 1040A is not available.
Step 2: Gather Income Documents
Collect all W-2 forms, 1099 forms, Social Security statements, and other income documentation.
Step 3: Determine Filing Status
Select appropriate filing status: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Widow(er).
Step 4: Calculate Standard Deduction
Apply the correct 2018 standard deduction amount based on filing status: $12,000 (single), $24,000 (married filing jointly), or $18,000 (head of household).
Step 5: Complete Base Form 1040
Enter personal information, income, standard deduction, and tax calculations on the base Form 1040.
Step 6: Attach Necessary Schedules
Add Schedules 1 through 6 only as needed for your specific income sources, adjustments, credits, and payments.
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.
Step 7: Calculate Credits
Claim child tax credit, dependent credit, education credits, or other applicable credits using appropriate schedules.
Step 8: Reconcile Premium Tax Credit
If applicable, complete Form 8962 to reconcile advance Premium Tax Credit payments with the actual credit amount.
Step 9: Calculate Total Tax and Payments
Determine final tax liability and compare with payments made through withholding or estimated tax payments.
Step 10: File Return
Sign, date, and file Form 1040 electronically or by mail by the April deadline.
Conclusion
Form 1040A is unavailable for 2018 federal income tax returns. The IRS discontinued the form effective January 1, 2018, consolidating all individual taxpayer filings into a redesigned universal Form 1040.
All taxpayers must use Form 1040 for the 2018 tax year and subsequent years. The redesigned form incorporates all provisions of the Tax Cuts and Jobs Act, including increased standard deductions, elimination of personal exemptions, enhanced child tax credits, and limitations on state and local tax deductions.
Taxpayers with straightforward situations typically file only Form 1040 with no supplemental schedules. Those with complex situations attach only relevant schedules based on specific circumstances.
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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.
