IRS Releases Draft 2019 Form 1040 and Schedules

August 20, 2019

The Internal Revenue Service (IRS) has released a draft of the 2019 Form 1040 and its associated schedules. After splitting the individual income tax return into six schedules as part of the Tax Cuts and Jobs Act (TCJA), the IRS’s draft Form 1040 for 2019 further reduces the number of schedules to three, eliminating Schedules 4, 5, and 6.

A few notable changes for the 2019 Form 1040 and schedules are as follows:

  • Form 1040 page 1 will now list types of gross income, some of which were previously included on schedules in 2018.
  • The checkbox for health coverage has been removed, as the requirement to have health coverage is no longer mandatory in 2019.
  • Schedule 1, “Additional Income and Adjustments to Income,” adds a separate line for alimony recipients and payors requiring them to provide the date of the original divorce or separation agreement.

View the draft 2019 Form 1040 and schedules below:

Draft 2019 Form 1040

Draft 2019 Form 1040, Schedule 1

Draft 2019 Form 1040, Schedule 2

Draft 2019 Form 1040, Schedule 3

For more information about the 2019 Form 1040 or other related matters, please contact Anatoli Pilchtchikov or Michael Adam at 301.231.6200.