RECRUITMENT IN PROCESS

The Taxpayer Advocacy Panel is Actively Recruiting

For more information, go to the Join TAP page

Search

Issue 40159

2019 Form 1040

Project Statement: Evaluate Form 1040 Simplified: U.S. Individual Income Tax Return and Schedules. Determine if the form and Schedules clearly communicates the appropriate guidance to public.

Goal Statement: The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayers’ experience.

TAP RECOMMENDATION

ID 1512 Draft Form 1040, Page 1, Standard Deduction after name of taxpayer

Standard Deduction Adjustments All of the boxes to check may either eliminate or increase the standard deduction.

IRS Action:Not adopted

ID 1512 Non-adopt. We have revised the Standard deduction section for clarity but have not made this change. We will consider for future revisions.

TAP RECOMMENDATION

ID 1513 Draft Form 1040, Page 1, Standard Deduction after spouse’s name

Standard Deduction Adjustments All of the boxes to check may either eliminate or increase the standard deduction.

IRS Action:Not adopted

ID 1513 Non-adopt. We have revised the Standard deduction section for clarity but have not made this change. We will consider for future revisions.

TAP RECOMMENDATION

ID 1514 Draft Form 1040, Page 1, line 3

Move this line – insert under: City, town or post office, state, and ZIP code. If you have a foreign address attach Schedule 6. This allows the name and address to be together. The questions about the taxpayer and spouse help to finalize the general information before listing the dependents. This will keep the general information flowing better.

IRS Action:Adopted

ID 1514 Adopt. We will make this change.

TAP RECOMMENDATION

ID 1515 Draft Form 1040, Page 1, Standard Deduction after spouse’s name

Someone can claim your the spouse as a dependent Remove ambiguity as to who this refers to.

IRS Action:Not adopted

ID 1515 Non-adopt. We were not aware this was a cause of ambiguity. We will consider this change for future revisions.

TAP RECOMMENDATION

ID 1516 Draft Form 1040, Page 1, line 5

Move this line – insert above: Dependents (see instructions) (1) First name This allows the name and address to be together. The questions about the taxpayer and spouse help to finalize the general information before listing the dependents. This will keep the general information flowing better.

IRS Action:Adopted

ID 1516 Adopt. We will make this change.

TAP RECOMMENDATION

ID 1517 Draft Form 1040, Page 1, signature line

Move this line to bottom of page 2 Placing the taxpayer signature line on Page 1 of Form 1040 could increase the amount of return fraud committed by unscrupulous paid preparers. IRS Tax Tip 2017-05 encourages taxpayers not to sign a blank return and to review their return before signing. To support taxpayers in reviewing their information before signing the return, the signature line should be placed at the bottom of Page 2.

IRS Action:Adopted

ID 1517 Adopt. We will make this change.

TAP RECOMMENDATION

ID 1518 Draft Form 1040, Page 2; Line 2b

b Taxable Interest
(attach Schedule B if required)

Unless instructed to do so, taxpayers will not provide the IRS a list of names of payers of taxable interest. Also, if any interest is from a seller-financed mortgage and the buyer used the property as a personal residence the taxpayer must list this interest first and show that buyer’s social security number and address.

IRS Action:Adopted

ID 1518 Adopt. We will make this change. (Because of space constraints on Form 1040-SR, this instruction will be the left margin.)

TAP RECOMMENDATION

ID 1519 Draft Form 1040, Page 2; Line 3b

b Ordinary dividends
(attach Schedule B if required) Unless instructed to do so, taxpayers will not provide the IRS a list of names of payers of taxable dividends.

IRS Action:Adopted

ID 1519 Adopt. We will make this change.

TAP RECOMMENDATION

ID 1520 Draft Form 1040, page 2, line 4a

“IRAs, pensions, and annuities received” Need to emphasize that this line is for pension distributions received; not for contributions to IRAs, etc.

IRS Action:Considered

ID 1520 Non-adopt, already under consideration based on prior request from the JCT and is currently with Treasury for final determination.

TAP RECOMMENDATION

ID 1521 Draft Form 1040, page 2, line 8

“Adjusted gross income. Combine lines 1, 2b through 5b, 6 and 7.” To be clear that lines 2a through 5a are not included in the sum.

IRS Action:Adopted

ID 1521 Adopt. We will make this change (and other changes to clarify line 7).

TAP RECOMMENDATION

ID 1522 Draft Form 1040, line 8

Adjusted gross income. If you have no adjustments to income, enter the amount from line 7; otherwise subtract Schedule 1, line 36_____ (add blank line), from line 7. To be consistent with line 7 and line 18 which includes a blank space to input information from Schedules, adding a blank line after amount requested from Schedule 1, line 36 assist the taxpayer in keeping information at hand without having to pull Schedules for reference.

IRS Action:Adopted

ID 1522 Adopt. We will make this change – and other changes to clarify line 8.

TAP RECOMMENDATION

ID 1523 Draft Form 1040, line 12

Add any amount from Schedule 2 ______ (add blank line) and check here. To be consistent with line 7 and line 18 which includes a blank space to input information from Schedules, adding a blank line after amount requested from Schedule 2 assist the taxpayer in keeping information at hand without having to pull Schedules for reference.

IRS Action:Not adopted

ID 1523 Non-adopt. We have revised line 12 for clarity but because of space constraints we are not able to add a separate entry space for the Schedule 2 amount.

TAP RECOMMENDATION

ID 1524 Draft Form 1040 line 13

a. Child Tax Credit/credit for other dependents _________
b. Add any amount from Schedule 3 _______ (add blank line) and check here. To be consistent with line 7 and line 18 which includes a blank space to input information from Schedule 1, adding a blank line after amount requested from Schedule 3, assist the taxpayer in keeping information at hand without having to pull Schedules for reference.

IRS Action:Not adopted

ID 1524 Non-adopt. We have revised line 13 for clarity but because of space constraints we are not able to add a separate entry space for the Schedule 3 amount.

icon
current report

2019 TAP Annual Report

The 2019 TAP Annual Report highlights our key recommendations to improve IRS customer service and summarizes our key accomplishments and activities, including the 224 recommendations submitted to the IRS in 2019.

Download