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2019 Changes to Form 1040, Associated Schedules and New Form 1040SR

September 5, 2019


For TY2019 the IRS has made some additional changes to the Form 1040 and associated schedules. It also has created Form 1040SR for seniors.

The IRS moved a few items around on the Form 1040 itself and consolidated items from the schedules. This allowed the IRS to eliminate Schedules 4 – 6 therefore there are only three associated schedules with Form 1040 for 2019.

Here is what changed on Form 1040 and its associated Schedules:

Form 1040

  • Moved total from Schedule D (Capital Gain/Loss) from Schedule 1 to Form 1040, page 1
  • Split IRAs and pensions/annuities into two lines – one for IRA distributions and one for pensions and annuities
  • Removed checkbox for health insurance coverage
  • Moved signature area to bottom of page 2
  • Returned foreign address and third party designee to Form 1040 address area (was on Schedule 6)
  • Added line for total additional income from Schedule 1
  • Added line for total adjustments to income from Schedule 1
  • Form 1040 will now print as two pages since the changes that were made takes up more than one half of each page

Schedule 1

  • Renumbered all lines
  • Removed line for total from Schedule D and moved it Form 1040, page 1
  • Added line for entering the original divorce or separation agreement date for alimony paid

Schedule 2

  • Renumbered all lines
  • Includes all other taxes
    •  Part I – Alternative minimum tax and Excess Advance Premium Tax Credit repayment
    • Part II – Other taxes such as SE Tax and Additional Tax on IRAs that were on Schedule 4

Schedule 3

  • Renumbered all lines
  • Has two parts
    • Nonrefundable credits
    • Other payments and refundable credits that were on Schedule 5

New Form 1040SR
This form was mandated by the Tax Cuts and Jobs Act. Here are highlights of this form:

  • For taxpayers 65 or older
  • Has larger font sizes and removed shading around some boxes to improve the readability for taxpayers with declining vision
  • Includes a Standard Deduction table at the bottom of page 1
  • This new form will share the instructions for Form 1040

The addition of this form and the changes to make it easier to read was put in place for those taxpayers who still complete their returns by hand. For those who use tax software to complete their return it will only affect the version of the Form 1040 that will be printed from the program.

Recent Tax Updates

Virtual Currency and Form 1040, Schedule 1
November 11, 2019

2020 PTIN Renewal is Now Underway
October 28, 2019

Taxpayer First Act
October 11, 2019

2019 Changes to Form 1040, Associated Schedules and New Form 1040SR
September 5, 2019

IRS Accepting Renewal Applications for Expiring ITINs
August 7, 2019

Tax Preparer Security Awareness
June 19, 2019

2019 Federal Tax Changes
April 24, 2019

Additional Updates
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