What Was Form 1040EZ, and What Do You File Instead?
Someone told you to file Form 1040EZ, a parent, an old tax guide, a half-remembered form from years ago. Follow that advice, and you'll spend an hour hunting for a form the IRS stopped accepting after the 2017 tax year.
Form 1040EZ is gone. Everyone now files Form 1040, or Form 1040-SR if you're 65 or older. Don't worry, though; the simple return the EZ was built for is still as simple, and in some cases even simpler, than before.
Here's exactly what replaced each piece of it.
What Form 1040EZ Was
Form 1040EZ was for:
- US citizens or legal residents
- Under the age of 65
- Filing single or married filing jointly
- Income under $100,000
- Taking the standard deduction
Why the IRS Retired It
The Tax Cuts and Jobs Act of 2017 redesigned Form 1040 around a building-block structure: one main form, plus only the schedules that apply. Three forms became one.
The old form was too rigid — it banned claiming dependents, blocked certain deductions, and didn't allow some income sources. The new process is simpler and more streamlined.
What You File Instead
Form 1040 For Most Filers
Form 1040-SR If You're 65 or Older
What Changed Since the 1040EZ
The updates carry the new personal exemption correction, and everyone who files now files the same forms. The standard deduction nearly doubled, and investments, other income, and extra adjustments are now included.
Prior to the updates, your taxable income was your adjusted gross income (AGI) minus the standard deduction and a personal exemption. That second piece is gone — the personal exemption has been $0 since the 2018 tax year, and Congress made that permanent.
In exchange, the standard deduction is roughly double what it was, so most simple filers come out ahead.
| On the old Form 1040EZ | On your return today |
|---|---|
| Income under $100,000 | No income cap on Form 1040 |
| Interest under $1,500 | No interest cap |
| Single or MFJ only | Every filing status, head of household included |
| Standard deduction PLUS a personal exemption | Standard deduction only — the personal exemption has been $0 for tax year 2018 and every year since, made permanent by the OBBBA |
| EITC was the only credit | Every credit you qualify for |
| You and your spouse had to be under 65 | Form 1040-SR is built specifically for filers 65 and older |
| One page, no attachments | Form 1040 plus only the schedules that apply to you |
Is Filing Still Simple?
The honest answer is yes; it's even simpler now. The Free Federal Basic tier and IRS Free File participation make the process incredibly easy.
Documents You'll Need
When filing, make sure to have your W-2s, 1099-INT (the form on which any interest you earned is reported) and 1099-G (shows unemployment payments) handy. When it comes to scholarships, it's only taxable to the extent that it exceeds qualified education expenses, and tax-free scholarship money is not income.
Your wages can include pay you receive from a job, earnings as a contractor, unemployment payments, interest/dividends and more. Previously, contractor income disqualified you from filing a 1040ez; in the new setup, contractor income is allowed.
Frequently Asked Questions
How do I verify my information?
To be accepted electronically, a 1040 must include the name and Social Security number as they appear on record with the IRS. If you're expecting a refund by direct deposit, always verify that you've included the correct routing and bank account number to avoid any delays or at worst case, loss of refund. 1040 returns must still be signed, either by hand or electronically (using your prior year AGI) for the IRS to accept it.
What was the 1040ez for?
Form 1040-EZ was previously the simplest way to file your federal taxes. You did need to meet certain eligibility requirements. Some of the major qualifications included an income of less than $100,000 and a filing status of either single or married filing jointly. You couldn't claim dependents or tax credits other than the earned income credit. If you qualified, the 1040EZ was only one page long. The first section included names, contact information and Social Security numbers. The income section included information on wages, salaries, taxable interest, and unemployment compensation. The payments, credits, and tax section covered any withholdings and the earned income tax credit, if you qualified. All taxpayers filing a 1040EZ needed to sign and date the return (even when filing electronically).
When should I use the 1040-SR?
The 1040-SR form is for those filers aged 65 or over.