What Is Form 1040EZ? Meaning, Eligibility and Alternatives

IRS Form 1040EZ was a simplified federal income tax return used by eligible individuals with basic tax situations. It was designed to make tax filing easier for taxpayers with limited income sources, no dependents to claim, and relatively straightforward tax calculations.

However, the Internal Revenue Service (IRS) discontinued Form 1040EZ beginning with the 2018 tax year. The IRS consolidated it into the redesigned Form 1040, which can handle both simple and complex tax situations through additional schedules. Eligible taxpayers aged 65 or older can also use Form 1040-SR as an alternative.

If you are searching for the 1040EZ tax form, wondering whether it is still available, or trying to understand the difference between Form 1040 and Form 1040EZ, this guide explains its purpose, historical eligibility requirements, discontinuation, and the tax forms used today.

Key Takeaways

• IRS Form 1040EZ was a simplified federal income tax form for individuals with straightforward financial situations.

• The IRS discontinued Form 1040EZ after the 2017 tax year. It is not available for current tax returns.

• Under the final 2017 eligibility rules, taxpayers generally needed taxable income below $100,000 and taxable interest of no more than $1,500.

• Form 1040 replaced both Forms 1040EZ and 1040A beginning with tax year 2018.

• Form 1040-SR is an optional alternative to Form 1040 for taxpayers aged 65 or older.

• Form 1040-NR-EZ was a separate form for certain nonresident aliens and became obsolete starting with tax year 2020.

What Was IRS Form 1040EZ?

Form 1040EZ was one of the simplest federal income tax return forms issued by the IRS. Its official name was Income Tax Return for Single and Joint Filers With No Dependents.

It was created for individuals who had limited income sources and did not need to claim complicated deductions, adjustments, or tax credits.

Before its discontinuation, taxpayers who met the eligibility conditions could use Form 1040EZ instead of the longer Form 1040 or the intermediate Form 1040A.

The primary purpose of the 1040EZ tax form was to simplify the process of reporting income, calculating federal income tax, accounting for withholding and eligible credits, and determining whether a taxpayer was entitled to a refund or owed additional tax.

To understand the current federal income tax filing process, read our complete guide to IRS Form 1040, including its eligibility requirements, reporting sections, and filing procedures.

What Was Form 1040EZ Used For?

Historically, Form 1040EZ was used to:

• Report eligible wages, salaries, and tips.

• Declare qualifying taxable interest income.

• Report unemployment compensation and Alaska Permanent Fund dividends.

• Calculate taxable income and federal income tax.

• Claim the Earned Income Tax Credit (EITC), if eligible.

• Report federal tax withholding and calculate refunds or outstanding tax payments.

The form was particularly suitable for individuals who received most of their income through employment and did not have complicated tax filing requirements.

Does Form 1040EZ Still Exist?

No. The IRS discontinued Form 1040EZ beginning with the 2018 tax year. Therefore, taxpayers cannot use the old 1040EZ form to file current federal income tax returns.

The IRS introduced a redesigned Form 1040 to replace Forms 1040EZ and 1040A. This consolidated approach allows taxpayers with different financial situations to report their income, deductions, and tax credits using one primary return and additional schedules where necessary.

For current tax filings:

• Form 1040: The standard individual federal income tax return.

• Form 1040-SR: An optional alternative for eligible taxpayers aged 65 or older.

• Form 1040-NR: Used by qualifying nonresident aliens who are required to file a U.S. income tax return.

There is no separate 1040EZ form for the 2025 or 2026 tax years.

Why Was Form 1040EZ Discontinued?

The IRS discontinued Forms 1040EZ and 1040A as part of its efforts to simplify and consolidate individual income tax reporting.

Previously, taxpayers had to determine which version of Form 1040 was appropriate for their financial circumstances. The different forms also had restrictions on the types of income, deductions, and credits that taxpayers could report.

The redesigned Form 1040 introduced a more flexible approach.

Instead of maintaining separate simplified and intermediate returns, taxpayers could use one primary form and attach additional schedules when their financial circumstances required them.

The main reasons behind this change included:

1. Simplifying the tax filing process

A consolidated return reduced the need for taxpayers to choose between multiple versions of Form 1040.

2. Supporting different income sources

The redesigned Form 1040 can accommodate a wider range of income, deductions, and credits than the former 1040EZ.

3. Using additional schedules

Taxpayers with additional income, deductions, or tax obligations can attach the relevant schedules instead of requiring a completely different primary return.

4. Improving the overall filing structure

The new approach provides a common filing framework for individuals with both simple and complex tax situations.

Consequently, Forms 1040EZ and 1040A were retired for tax year 2018 and subsequent years.

Who Was Eligible to File Form 1040EZ?

Before its discontinuation, taxpayers had to satisfy specific IRS requirements to use Form 1040EZ.

The eligibility conditions were restrictive because the form was intended only for uncomplicated tax situations.

According to the final 2017 IRS instructions, the major eligibility requirements included:

Other restrictions also applied, including requirements relating to household employment taxes, bankruptcy status, and certain advance tax credit payments.

Important: These are historical eligibility rules based on the final 2017 version of Form 1040EZ. They are not current filing requirements. The applicable rules could also vary between earlier tax years.

What Was the Income Limit for Form 1040EZ?

Under the 2017 IRS instructions, taxpayers could use Form 1040EZ only if their taxable income was below $100,000.

Additionally, their taxable interest income could not exceed $1,500.

However, satisfying these income limits alone did not guarantee eligibility. Taxpayers also had to meet the other requirements relating to filing status, age, income sources, dependents, and tax credits.

For example, an individual earning $75,000 in eligible wages with $500 in taxable interest might satisfy the income-related conditions. However, they would still need to meet all the other eligibility requirements to use Form 1040EZ.

What Types of Income Could Be Reported on Form 1040EZ?

The final 2017 version of the form permitted certain limited income categories.

These included:

• Wages and salaries.

• Tips reported through Form W-2.

• Taxable scholarship and fellowship grants.

• Unemployment compensation.

• Alaska Permanent Fund dividends.

• Taxable interest income within the applicable limit.

Taxpayers with income from other sources, such as self-employment or certain investment activities, generally needed to use another tax return form.

What Were the Different Sections of Form 1040EZ?

Although the IRS no longer uses Form 1040EZ for current tax returns, understanding its structure helps explain how the simplified tax filing process worked.

The historical form contained several sections.

1. Personal Information

Taxpayers needed to provide basic identifying information, including:

• Full name.

• Residential address.

• Social Security Number (SSN).

• Spouse's details, if filing jointly.

2. Income Information

This section recorded the eligible income received during the tax year.

It primarily covered wages, salaries, tips, taxable interest, unemployment compensation, and Alaska Permanent Fund dividends.

Taxpayers generally used Form W-2 and other relevant income statements to report the required amounts.

3. Payments, Taxes, and Credits

This section helped calculate the tax payable after accounting for eligible credits and payments.

It included federal income tax withholding and the Earned Income Tax Credit, where applicable.

4. Refund or Amount Owed

After calculating total tax and payments, taxpayers determined whether they had overpaid or underpaid their federal income tax.

If payments exceeded the tax liability, the taxpayer could claim a refund.

If the tax liability exceeded the payments, the outstanding balance had to be paid to the IRS.

5. Third-Party Designee

Taxpayers could authorize another individual to discuss the return with the IRS by providing the required information in this section.

6. Signing the Return

The taxpayer had to sign and date the return under the declaration that the information provided was accurate.

For married taxpayers filing jointly, both spouses generally had to sign the return.

What Is Form 1040?

IRS Form 1040, officially known as the U.S. Individual Income Tax Return, is the standard federal income tax return used by U.S. taxpayers to report income, deductions, credits, and tax payments.

It replaced the previous Forms 1040EZ and 1040A beginning with tax year 2018.

Unlike the former simplified returns, Form 1040 supports a much wider range of financial circumstances.

Depending on the taxpayer's situation, it can accommodate:

• Employment income and wages.

• Business and self-employment income.

• Interest and dividend income.

• Capital gains and losses.

• Retirement and Social Security income.

• Rental and other taxable income.

• Eligible deductions and tax credits.

• Foreign tax credit claims and other applicable tax adjustments.

Taxpayers may also need to attach additional schedules to report particular types of income, deductions, credits, or taxes.

For example, Schedule 1 reports additional income and adjustments to income, while Schedule 3 can be used for certain additional credits, including the foreign tax credit.

For current filing requirements and the latest form, refer to the official IRS Form 1040 page.

Form 1040 vs. Form 1040EZ: What Is the Difference?

The main difference between Form 1040 and the older 1040EZ tax form was the range of financial situations they could accommodate.

Form 1040EZ was designed for individuals with uncomplicated returns, whereas Form 1040 could accommodate a wider variety of income types, deductions, credits, and dependents.

The redesigned Form 1040 offers greater flexibility and is the standard return for current individual federal income tax filings by U.S. citizens and resident aliens.

Taxpayers aged 65 or older can also explore our guide to Form 1040-SR for senior taxpayers to understand its eligibility requirements and differences from the standard Form 1040.

Form 1040 vs. Form 1040A vs. Form 1040EZ

Before 2018, the IRS offered three commonly discussed versions of the individual federal income tax return: Form 1040, Form 1040A, and Form 1040EZ.

Each served taxpayers with different levels of tax complexity.

Form 1040A was more flexible than 1040EZ because it allowed certain income sources such as dividends, pensions, IRA distributions, and taxable Social Security benefits. It also permitted certain adjustments and credits that Form 1040EZ did not.

Form 1040 provided the broadest reporting options.

Current status: Both Forms 1040EZ and 1040A were discontinued beginning with tax year 2018. Form 1040 is now the standard individual federal income tax return.

Form 1040-SR vs. Form 1040: What Is the Difference?

Form 1040-SR is an optional alternative to the regular Form 1040 for taxpayers aged 65 or older.

The IRS introduced this version to make tax filing more accessible for older taxpayers.

The primary differences are related to the form's presentation and readability.

Both forms use the same tax rules, schedules, and filing instructions.

Form 1040-SR does not provide a separate tax rate or an automatic additional tax benefit. It simply provides an optional format for eligible older taxpayers.

What Is the Difference Between Form 1040-NR and Form 1040-NR-EZ?

Form 1040-NR and Form 1040-NR-EZ are different from the regular Form 1040EZ.

Form 1040-NR-EZ was a simplified federal income tax return for certain nonresident aliens without dependents.

It was designed for a restricted range of income and filing circumstances.

The IRS discontinued Form 1040-NR-EZ after tax year 2019. Starting with tax year 2020, taxpayers who previously qualified for the simplified nonresident return had to use the redesigned Form 1040-NR, where applicable.

If you are a nonresident alien with a U.S. tax filing obligation, you may need to file Form 1040-NR.

Nonresident aliens with U.S. tax filing obligations should understand the current Form 1040-NR filing requirements, which replaced the discontinued Form 1040-NR-EZ.

Refer to the official IRS Form 1040-NR page for the applicable filing requirements.

Which Form Should NRIs File: Form 1040 or 1040-NR?

This is particularly important for individuals living between India and the United States.

An NRI under Indian tax law is not automatically a nonresident alien under U.S. tax law.

U.S. federal tax residency is generally determined using the Green Card Test or the Substantial Presence Test, subject to applicable exceptions and elections.

Depending on the individual's circumstances:

• U.S. citizens generally use Form 1040, including when living abroad.

• Resident aliens generally use Form 1040.

• Nonresident aliens who have a U.S. tax filing obligation generally use Form 1040-NR.

Therefore, selecting the correct U.S. tax return requires determining your U.S. tax residency status and reviewing the nature of your income.

Choosing the correct U.S. tax return requires understanding your tax residency status. Read our guide on U.S. tax filing requirements for NRIs to learn which federal tax forms may apply to your circumstances.

Can You Still Download or File Form 1040EZ Online?

You cannot use Form 1040EZ to submit a current federal income tax return.

The IRS still provides archived versions of previously issued tax forms and instructions for historical reference.

For example:

• 2017 IRS Form 1040EZ

• 2017 Form 1040EZ Instructions

• IRS Prior-Year Forms and Instructions

If you are preparing a current federal tax return, use Form 1040 or another applicable return based on your U.S. tax residency and financial situation.

If you are preparing a historical return, consult the official form and instructions for that particular tax year. Do not use the 2017 Form 1040EZ for a return relating to a different tax year without checking the applicable version.

What Documents Were Needed to Prepare Form 1040EZ?

Historically, taxpayers preparing Form 1040EZ generally needed supporting income and payment documents to report the information correctly.

Depending on their circumstances, these included:

• Form W-2: Reported employment wages, salaries, tips, and federal income tax withheld.

• Form 1099-INT: Reported taxable interest income.

• Form 1099-G: Could provide information about unemployment compensation.

• Alaska Permanent Fund dividend statement: Supported the reporting of applicable dividend income.

• Bank account details: Required when requesting a direct deposit refund.

Not every taxpayer received all these documents. The documents required depended on the income received and the tax year being reported.

Final Thoughts

IRS Form 1040EZ was introduced to make federal income tax filing easier for individuals with straightforward financial situations. Its simplified structure allowed eligible taxpayers to report limited income sources and calculate their tax liability without completing the more extensive Form 1040.

However, the IRS discontinued Form 1040EZ and Form 1040A beginning with tax year 2018, replacing them with a redesigned Form 1040 and an additional schedule-based reporting structure.

Today, taxpayers generally use Form 1040, while eligible individuals aged 65 or older can choose Form 1040-SR. Nonresident aliens with applicable U.S. filing requirements may need Form 1040-NR.

Understanding these differences is particularly important for individuals with international income, cross-border financial interests, or changing U.S. tax residency.

At Savetaxs, you can seek professional guidance on U.S. tax compliance, tax residency, and cross-border filing requirements. Understanding which tax return applies to your circumstances is an important step toward accurate tax reporting and compliance.