what is the difference between irs forms 1040 1040a and 1040ez 
form 1040a was a simplified tax form for taxpayers with an income below 100 000 who did not exercise any incentive stock options throughout the year 7 all three were eliminated in the 2018 tax year and replaced with a redesigned form 1040 the bottom linethe irs previously allowed for taxpayers to select a specific form 1040 to use based on the complexity of their tax return the simplest form for the most straight forward returns could use form 1040ez however the form was discontinued in 2018 and all taxpayers must use form 1040 as part of their annual filing 