Types of 1040 Forms: Which One Should You File in 2026?

The Tax Cuts and Jobs Act brought several changes to individual and business tax filers. Perhaps the most notable was the consolidation of three different 1040 forms into a single tax form.

The standard 1040 form is intended to simplify the filing process for all households. US taxpayers still have some 1040 options to choose from if they qualify. The Bipartisan Budget Act of 2018 required the IRS to create a 1040 Form just for seniors (1040SR). In total, there are four forms that taxpayers are able to use: 1040, 1040-SR, 1040-NR and one amendment document, the 1040-X.

Major Changes to the 1040 Form

There are some changes to the 1040 form that could make part of the filing process easier. A few items were deleted, allowing for simpler filing for some taxpayers. Four deductions have been removed from the tax form, and three of them are now permanent. The personal exemption is now $0 and will not change, as the One Big Beautiful Bill Act made this repeal permanent.

Miscellaneous itemized deductions that were subject to a 2% floor are also gone. There are two exceptions: You can deduct alimony if your divorce agreement was finalized before 2019, and you can deduct moving expenses if you are an active-duty member of the armed forces moving under military orders.

For everyone else, the larger standard deduction is meant to help make up for these losses. Be sure to check the current amount for your filing status before assuming it covers your situation. That may seem like a lot of deduction opportunities to eliminate, but these may be balanced out for many taxpayers with a large jump in the standard deduction.

If taxpayers don't normally claim many additional deductions, they could end up benefiting from this change in terms of their tax liability (or return, if you qualify for one). Even if you do typically claim one or more of the existing deductions, you could still potentially lessen your tax liability.

Questions on the New 1040 Form

The 2025 1040 form is now two full pages. The first page covers your personal information, filing status, digital assets and income, while the second page lists your tax credits, payments and refundable credits, and shows whether you can expect a refund or owe taxes.

Which Schedules Attach to Your Form 1040?

Most filers attach nothing to their tax returns, adding schedules only when necessary. The main ones are Schedule 1 for additional income, Schedule 2 for extra taxes, Schedule 3 for credits, and Schedule 1-A for deductions from the One Big Beautiful Bill Act starting in 2025.

E-file.com automatically includes the required schedules at no extra cost. If we determine that these are necessary for your filing, our software will include them with your tax return at no additional cost to you.

How Has the One Big Beautiful Bill Changed Schedule 1

Schedule 1-A was created to start in the 2025 tax year. The IRS created it so the new deductions from the One Big Beautiful Bill Act, such as: the deductions for qualified tips, qualified overtime and the enhanced deduction for filers 65 and older would not have to be crammed onto forms that were already full.

It attaches to Form 1040, Form 1040-SR or Form 1040-NR. It is not the same as Schedule 1, which still handles additional income and above-the-line adjustments.

What if you need to amend a return?

If you want to correct an error or oversight that you made when you filed a tax return using Form 1040, you will need to use a Form 1040-X to amend your return. There are several reasons for amending a tax return. You might need to change your filing status from single to married or alter the number of dependents that you claimed.

Discovering an additional Form W-2 or Form 1099 may make it necessary for you to report additional income or withholding. Making changes to the tax deductions, personal exemptions or tax credits that you claimed would also require you to file an amended return.

If you've decided to amend your tax return using Form 1040-X, keep in mind that you can only file this form after your initial tax return has been processed. If you need to correct returns for multiple years, you'll need to submit a separate Form 1040-X for each year you're amending. You can conveniently download the Form 1040-X from the IRS website.

A quick note regarding printed forms - The Treasury may modify it's form requirements from time to time. If this occurs and you do not plan to use an electronic tax software program such as ours, you'll need to verify that the Treasury has not issued replacements for the forms you are trying to prepare.

Frequently Asked Questions

What is the difference between Form 1040 and Form 1040-SR?

Form 1040-SR is an alternative version designed for taxpayers aged 65 or older. The difference between Form 1040 and Form 1040-SR is primarily format. It has larger print and includes a standard deduction chart directly on the form. Both forms use the same schedules and instructions, so the choice depends on which version you find easier to read.

Can I still file a 1040-EZ or a 1040-A?

No, you can no longer file a 1040-EZ or a 1040-A. The IRS has merged both forms into the standard Form 1040, so in most cases, you now use the standard Form 1040.

Can I e-file an amended return, or does it have to go in the mail?

Yes, you can e-file Form 1040-X using tax software. You can file up to three amended returns for the same tax year.