2019 Form 1040 Filing Checklist: Tax Year 2019
2019 Form 1040 Distinguishing Features
The 2019 Form 1040 underwent redesign, reducing the number of lines from seventy-nine to twenty-three or twenty-four and consolidating numbered schedules from six to three (Schedules 1, 2, and 3), reflecting Tax Cuts and Jobs Act provisions applicable through 2025. Capital gains are now reported directly on the form, rather than via Schedule 1. Nonresident aliens must use Form 1040-NR. Residents born before January 2, 1955, may elect Form 1040-SR, which features larger print and an embedded standard deduction table.
Year-Specific 2019 Programs Applicable To This Form
No Economic Impact Payments (stimulus) reconciliation applies to the 2019 Form 1040. The Affordable Care Act's shared responsibility payment requirement expired after 2018; Form 1040 (2019) does not contain a health coverage checkbox. Excess deductions for IRC section 67(e) (estate/trust terminations) now report as an adjustment to income on Schedule 1 (Form 1040 or 1040-SR), Part II, line 22, using code “ED67(e)” instead of Schedule 1, line 36 in 2018.
Ten-Step Filing Checklist For Form 1040, Tax Year 2019
Step 1: Verify Filing Requirement and Filing Status
Determine whether your gross income exceeds the 2019 threshold: Single under 65, $12,200; Single age 65+, $13,850; Married Filing Jointly under 65 (both), $24,400; Married Filing Jointly age 65+ (one spouse), $25,700; Married Filing Jointly age 65+ (both spouses), $27,000; Head of Household under 65, $18,350; Head of Household age 65+, $20,000; Qualifying Widow(er) under 65, $24,400; Qualifying Widow(er) age 65+, $25,700; Married Filing Separately any age, $5. If you received advance premium tax credit payments for 2019, you must file regardless of income. Select only one filing status box.
Step 2: Gather and Verify Income Documents
Collect all W-2s (wages), 1099-INT (interest), 1099-DIV (dividends), 1099-B (sales of securities), 1099-R (IRA distributions and pensions/annuities), SSA-1099 or RRB-1099 (Social Security), 1099-MISC or 1099-NEC (other income), Schedule K-1s (partnerships, S corps, trusts, estates). For 2019, IRA distributions and pension/annuity distributions report separately on Form 1040 (lines 4a–4b for IRAs; lines 4c–4d for pensions/annuities). Nonresident aliens must gather documentation of effectively connected income and FDAP (fixed, determinable, annual, or periodical) income.
Step 3: Confirm Dependent Eligibility and Social Security Numbers
Each dependent claimed must have a valid Social Security number issued for employment purposes before the due date of your return (including extensions). Dependents must be U.S. citizens, nationals, or resident aliens. Verify relationship and that the dependent does not file a joint return with a spouse (exception: dependent filed only to claim refund of withheld/estimated tax). For 2019, list no more than four dependents on Form 1040. If you have more than four, check the box and refer to the instructions.
Step 4: Calculate Standard Deduction or Itemize
2019 standard deductions: Single, $12,200; Married Filing Jointly or Qualifying Widow(er), $24,400; Head of Household, $18,350; Married Filing Separately, $12,200. If age 65 or older or blind at year-end, add additional standard deduction: Single or Head of Household, $1,650; Married or Qualifying Widow(er), $1,300; Married Filing Separately, $1,300. If both age 65 or older and blind, double the additional amounts. If you are a dependent, your standard deduction is the larger of earned income (up to the applicable threshold) plus $350, or $1,100; see IRS Publication 501 for detailed rules. If itemizing, complete and attach Schedule A (Form 1040 or 1040-SR). Do not claim both standard and itemized deductions.
Step 5: Report All 2019 Income on Form 1040 and Schedule 1
Line 1: Wages, salaries, tips (attach W-2s). Line 2a/2b: Tax-exempt and taxable interest (attach Schedule B if required). Line 3a/3b: Qualified and ordinary dividends (attach Schedule B if required). Line 4a/4b: IRA distributions and taxable amount (attach 1099-R). Line 4c/4d: Pensions and annuities and taxable amount (attach 1099-R). Line 5a/5b: Social Security benefits and taxable amount (use Publication 915). Line 6: Capital gain or loss (attach Schedule D if required; for 2019, report capital gains directly on line 6, not Schedule 1). Line 7a: Other income from Schedule 1, line 9. For business income, self-employment income, farm income, rental income, or other 1099 income, report on Schedule 1 Part I and transfer to line 7a. Combine lines 1, 2b, 3b, 4b, 4d, 5b, 6, and 7a on line 7b for total income.
Step 6: Apply Income Adjustments and Calculate Adjusted Gross Income
Schedule 1, Part II lists adjustments to income (above-the-line deductions): educator expenses (line 10), business expenses for reservists, performers, and government officials (line 11), health savings account deduction (line 12), moving expenses for Armed Forces members (line 13), self-employment tax deduction (line 14), self-employed retirement plan contributions (line 15), self-employed health insurance deduction (line 16), penalty on early savings withdrawal (line 17), alimony paid (line 18a, with recipient SSN and divorce/separation agreement date), IRA deduction (line 19), student loan interest deduction (line 20), tuition and fees (line 21). For tax year 2019 only, excess deduction for IRC 67(e) expenses (estate/trust terminations) reports as a write-in on Schedule 1, line 22 with code “ED67(e)”. Transfer the total adjustments from Schedule 1, line 22, to Form 1040, line 8a. Subtract line 8a from line 7b to calculate adjusted gross income (line 8b).
Step 7: Compute Taxable Income and Attach Required Deduction/Credit Forms
Enter your standard deduction or itemized deductions (Schedule A) on line 9. If claiming qualified business income (QBI) deduction under IRC section 199A (20% of net QBI for eligible taxpayers), complete and attach Form 8995 (simplified) or Form 8995-A (complex), and enter the deduction on line 10. Taxable income equals line 8b minus lines 9 and 10 (line 11b). If taxable income is zero or less, enter zero. Form 1040 for 2019 no longer requires Form 8965, the health coverage exemption, or references to shared responsibility payments (these requirements ended after 2018).
Step 8: Calculate Tax and Report Additional Taxes
Calculate tax using Tax Tables or Tax Computation Worksheet (line 12a). Check applicable boxes if claiming income from Forms 8814, 4972, or other specified forms. If you owe special taxes (alternative minimum tax, excess IRA distributions tax, household employment taxes, self-employment tax, etc.), complete Schedule 2 (Form 1040 or 1040-SR). Add line 12a and Schedule 2, line 3 on Form 1040, line 12b for total tax. Attach Schedule SE if self-employed with net earnings of $400 or more. Attach Schedule 2 if you owe additional taxes. For 2019, Schedule 2 combines former Schedules 2 and 4.
Step 9: Claim All Eligible Credits and Report Payments
Child Tax Credit and Credit for Other Dependents report on line 13a; complete and attach Schedule 8812 if claiming Additional Child Tax Credit. Other credits (foreign tax credit, child and dependent care credit, education credits, retirement savings credit, energy credits, etc.) are reported on Schedule 3, Part I, and the total is transferred to Form 1040, line 13b. Report federal income tax withheld from all W-2s, 1099s, and other sources on line 17. Report estimated tax payments made in 2019 and the amount applied from prior-year overpayment on Schedule 3, Part II. For premium tax credit reconciliation, attach Form 8962 if you received advance premium tax credit (Form 1095-A from Marketplace); do not attach Form 1095-A to the return. Transfer total other payments and credits from Schedule 3, line 14, to Form 1040, line 18d.
Step 10: Calculate Refund or Amount Owed, Sign, Assemble, and File
Total payments (line 19) equals the sum of line 17 (withholding), line 18a–18d (credits and fees). If line 19 exceeds tax (line 16), the difference is your overpayment (line 20). Designate the overpayment as a refund (via direct deposit or check) or apply it to your 2020 estimated tax. If tax (line 16) exceeds payments (line 19), you owe the difference (line 23). Sign and date the return; if you are married and filing jointly, both spouses must sign. Assemble in order: Form 1040 (pages 1–2), Schedule 1 (if applicable), Schedule 2 (if applicable), Schedule 3 (if applicable), Schedules A–H (if applicable), Forms 8995, 8962, 8812, 8863, etc. (if applicable). For paper filing, see the IRS “Where to File” guidance for Form 1040 (2019) by state and payment status.
Significant Line Redesigns For 2019 Form 1040
IRA and Pension Reporting
- Prior Year (2018): Reported on a single line
- 2019 Change: IRA distributions (lines 4a–4b) separated from pensions/annuities (lines 4c–4d)
- Change Type: Redesigned
Capital Gain/Loss
- Prior Year (2018): Reported on Schedule 1, line 13
- 2019 Change: Reported directly on Form 1040, line 6
- Change Type: Moved
Numbered Schedules
- Prior Year (2018): Six schedules (1, 2, 3, 4, 5, 6)
- 2019 Change: Three numbered schedules (1, 2, 3); Schedules 2 and 4 combined; Schedules 3 and 5 combined; Schedule 6 removed
- Change Type: Consolidated
Health Coverage Requirement
- Prior Year (2018): Form 1040 asked about health coverage and included the shared responsibility payment option
- 2019 Change: Checkbox and shared responsibility payment question removed
- Change Type: Removed
Virtual Currency Transactions
- Prior Year (2018): Not explicitly queried
- 2019 Change: Schedule 1 (2019) now includes a checkbox asking whether you received, sold, sent, exchanged, or acquired any financial interest in virtual currency
- Change Type: Added
IRC Section 67(e) Reporting
- Prior Year (2018): Schedule 1, line 36
- 2019 Change: Schedule 1, Part II, line 22 with code “ED67(e).”
- Change Type: Relocated
Form-Specific Restrictions And Requirements
Residency and Nonresident Limitations
Form 1040 is for U.S. citizens and resident aliens. Nonresident aliens engaged in a U.S. trade or business, or with U.S.-source income not entirely withheld, must file Form 1040-NR. Resident aliens may file Form 1040 if they elect U.S. resident status; see Publication 519. Special rules apply to dual-status aliens.
Dependent Limitations
You cannot claim as a dependent any individual with gross income of $4,200 or more in 2019, unless they are a qualifying child under age 19 (or 24 if a full-time student) or permanently disabled. Each dependent requires a valid Social Security Number. If you have more than four dependents, check the box on Form 1040 and refer to the instructions.
Credit Limitations for 2019
The Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC) require earned income of at least $2,500 (ACTC). Child Tax Credit is nonrefundable unless you qualify for ACTC. Credit for Other Dependents is limited to $500 per dependent and is nonrefundable. Premium Tax Credit (Affordable Care Act) requires Form 8962 reconciliation and Form 1095-A from the Marketplace. Foreign Tax Credit, Education Credits, Retirement Savings Credit, and Energy Credits have income phase-out ranges and interaction limits; see the respective forms and instructions for details.
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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.
