What Was Form 1040EZ: Income Tax Return for Single and Joint Filers with No Dependents?
Let me explain what IRS Form 1040EZ was—it was the shortest version of the standard Form 1040 from the Internal Revenue Service. If you had a straightforward tax situation, this form let you file your income taxes quickly and easily. But keep in mind, it got discontinued starting with the 2018 tax year, replaced by a redesigned Form 1040.
Key Takeaways
- Form 1040EZ was a shortened version of Form 1040 for taxpayers with basic tax situations.
- The form was discontinued as of the 2018 tax year and replaced with the redesigned Form 1040.
- Form 1040EZ could only be used by people with no dependents who were younger than age 65 and earned less than $100,000 per year.
- 1040EZ was about one-fifth as long as the full 1040 form, with fewer deductions and tax credits.
Eligibility for Form 1040EZ
To qualify for using Form 1040EZ, you needed taxable income under $100,000, interest income under $1,500, and no dependents. You and your spouse, if filing jointly, had to be under 65 at the end of the tax year, and neither could be blind. You couldn't claim deductions like student loan interest, educator expenses, tuition and fees, or itemize anything.
If you had interest income, it couldn't require Schedule B, and there were no entries in certain boxes on Forms 1099-INT or 1099-OID, plus no nominee interest. You weren't allowed credits for retirement savings, health coverage, or education. Also, no advance earned income credit payments, though you could claim the EIC on the form itself. You couldn't be in a Chapter 11 bankruptcy filed after October 16, 2005, or have received advance premium tax credit payments. Finally, you didn't owe household employee taxes.
Limitations of Form 1040EZ
The IRS eventually scrapped Form 1040EZ because of its limitations—they switched to a building-block system where you add schedules to Form 1040 as needed. One big drawback was the income cap and restrictions on income types. You could only report wages, salaries, tips, taxable scholarships, or fellowship grants—no foreign income, and no foreign addresses allowed. If you had dependents, you were out of luck.
You also couldn't itemize deductions or claim things like student loan interest or IRA contributions. That made it too restrictive for many people.
Form 1040EZ vs. Form 1040
Form 1040EZ offered very few credits or deductions—you could only claim the earned income credit and elect nontaxable combat pay. It was much shorter, with about 80% fewer lines than Form 1040 in most years. Both forms had sections for wages, salaries, tips, and limited taxable interest, plus unemployment compensation on the EZ.
But Form 1040 let you report dependents, which EZ didn't. Introduced in 1982, Form 1040EZ covered income from wages, tips, salaries, taxable grants or scholarships, the Alaska Permanent Fund, and unemployment. Form 1040, on the other hand, had at least 16 income categories, including dividends, retirement distributions, farm and rental income, Social Security benefits, alimony, and more. It also had a wide range of deductions, from education costs to health savings contributions.
Transition Away From Form 1040EZ
In 2018, the IRS ditched Forms 1040A and 1040EZ, replacing them with a redesigned Form 1040 that includes six new numbered schedules plus the existing ones like Schedule A. Many filers now just use the simplified Form 1040, while others add schedules for their specific situations.
Frequently Asked Questions
Is the 1040EZ tax form still in use? No, it was eliminated in 2018 and replaced with the redesigned Form 1040.
Is there a Form 1040EZ for 2024 or 2025? No, the IRS no longer publishes it.
What was the 1040EZ tax form used for? It was for taxpayers with no dependents, under age 65, earning less than $100,000 per year, and it had fewer credits and deductions than the full Form 1040.
What is the difference between IRS Forms 1040, 1040A, and 1040EZ? Form 1040A was for incomes under $100,000 without incentive stock options; all three were eliminated in 2018 and replaced by the redesigned Form 1040.
The Bottom Line
The IRS used to let you pick a Form 1040 version based on your tax complexity, with 1040EZ being the simplest. But since 2018, it's been discontinued, and everyone files with Form 1040—or Form 1040-SR if you're 65 or older.
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