What Is Form 1040-EZ and Why Was It Discontinued?

Form 1040-EZ was the IRS’s simplified one-page federal income tax return for people with the most basic situations: single or joint filers under 65, no dependents, taxable income under $100,000, and only wage, interest, unemployment, or Alaska Permanent Fund income. The IRS discontinued it after the 2017 tax year. If you used to file the 1040-EZ, you now file the standard Form 1040, and for a simple return the process is about as short as it always was.¹

Who Could File the 1040-EZ

The form was written for taxpayers with no complications. To use it, you had to meet every one of these conditions:

Your filing status was single or married filing jointly. No head of household, no married filing separately.
You and your spouse were both under 65, and neither of you was legally blind.
You claimed no dependents.
Your taxable income was less than $100,000, and your taxable interest was $1,500 or less.
You took the standard deduction. Itemizing for mortgage interest, charity, or medical costs was not allowed.

Income sources were limited to wages, salaries, tips, taxable interest up to $1,500, unemployment compensation, and Alaska Permanent Fund dividends. Anything else, including self-employment earnings, capital gains, or rental income, pushed you onto a longer form.²

Why the IRS Discontinued It

The Tax Cuts and Jobs Act of 2017 reshaped the individual tax system, and the IRS used that moment to consolidate its three individual return forms into one. Starting with the 2018 tax year, both Form 1040-EZ and Form 1040-A were eliminated, and every individual taxpayer moved to a redesigned Form 1040.¹

The redesigned 1040 uses a building-block approach. A simple filer with wage income and the standard deduction completes only the two main pages. If the return needs more, you attach schedules: Schedule 1 for additional income or adjustments such as student loan interest, Schedule A for itemized deductions.³⁴ Most people who used to file the 1040-EZ never touch those schedules.

What Replaces It Now

For almost everyone, the replacement is Form 1040 itself. There is no shorter version anymore, but a straightforward W-2 return still fits on the two main pages and needs no attachments.

One group the 1040-EZ specifically excluded was anyone 65 or older. The IRS filled that gap in 2019 with Form 1040-SR. For 2025 returns filed during 2026, you can use Form 1040-SR if you were born before January 2, 1961.⁵

Form 1040-SR uses the same lines and schedules as the standard 1040 but prints in a larger font and includes a standard deduction chart on the form itself. Unlike the old 1040-EZ, it has no income cap, allows any filing status, and lets you claim dependents, itemize, or report any type of income.

The Standard Deduction for a Simple Return

Because the 1040-EZ locked filers into the standard deduction, that number was effectively the whole write-off side of the return. For the 2026 tax year, the standard deduction amounts are:

Single filers: $16,100
Married filing jointly: $32,200
Married filing separately: $16,100

These figures reflect inflation adjustments and updates from the One, Big, Beautiful Bill signed into law in 2025.⁶ If your potential itemized deductions (mortgage interest, state and local taxes, charitable gifts) add up to less than the standard deduction, you take the standard deduction, the same choice the 1040-EZ made for you automatically.

Filing a Simple Return for Free

The kind of return that used to fit on the 1040-EZ almost always qualifies to be filed at no cost. The IRS supports several options, each with its own eligibility rules.

IRS Free File Guided Software

If your adjusted gross income is $89,000 or less, you can use brand-name tax software through IRS Free File at no cost. For the 2026 filing season, eight private-sector partners offer guided software that walks you through the return, does the math, and checks for errors.⁷ Some providers charge separately for a state return, so read the terms before you start.

Free File Fillable Forms

If your income is above $89,000, you can still e-file for free using Free File Fillable Forms. These are digital versions of the paper forms with basic calculations built in, but no step-by-step guidance. They suit filers comfortable reading IRS instructions and preparing their own return.⁷

VITA

The Volunteer Income Tax Assistance program offers free in-person preparation at community sites across the country. You generally qualify if you earn $69,000 or less, have a disability, or speak limited English. IRS-certified volunteers prepare basic returns and can help with credits like the Earned Income Tax Credit.⁸

IRS Direct File

The IRS ran Direct File as a pilot letting eligible taxpayers in select states file their federal return directly with the agency at no cost. The Treasury Department suspended the program ahead of the 2026 filing season, citing high costs and limited participation, so it is not an option for the current season. If it returns, its target group is filers with W-2 wages, Social Security benefits, and interest income, the same profile that once used the 1040-EZ.

Documents You Need

A simple return needs the same paperwork the 1040-EZ used to ask for. Your Form W-2 from each employer shows total wages in Box 1 and federal income tax withheld in Box 2.⁹ If you earned interest from a bank or credit union, you should get a Form 1099-INT.

You need your Social Security number, and your spouse’s if you file jointly. If the IRS has assigned you an Identity Protection PIN, a six-digit number generated fresh each year to block fraudulent filings under your Social Security number, you must include it on the return or the IRS will reject an electronic filing.¹⁰

1
Internal Revenue Service. Here Are Five Facts About the New Form 1040
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IRS.gov. Which Form — 1040, 1040A, or 1040EZ
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Internal Revenue Service. Schedule 1 (Form 1040) – Additional Income and Adjustments to Income
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Internal Revenue Service. About Schedule A (Form 1040), Itemized Deductions
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Internal Revenue Service. Publication 554 (2025), Tax Guide for Seniors
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Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
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Internal Revenue Service. Use IRS Free File to Conveniently File Your Return at No Cost
8
Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers
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Internal Revenue Service. About Form W-2, Wage and Tax Statement
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Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)