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However, if your return is more complicated (for example, if you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the new numbered schedules.For information about the redesigned Form 1040 or tax law changes affecting Form 1040 for the 2018 tax year, go to IRS.gov/Form1040. The personal exemption deduction for you, your spouse, or a dependent has been suspended for tax years 2018 through 2025. Amounts paid as alimony or separate maintenance payments under a divorce or separation agreement executed, or changed, after 2018 won't be deductible by the payer.In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments.

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501, Dependents, Standard Deduction, and Filing Information. For federal tax purposes, the marriage of a same-sex couple is treated the same as the marriage of a man to a woman.You are married for the whole year if you are separated but you haven’t obtained a final decree of divorce or separate maintenance by the last day of your tax year. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t called a marriage under state (or foreign) law aren’t married for federal tax purposes. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t considered a marriage under state law aren’t considered married for federal tax purposes.If you are married, you and your spouse can choose to file a joint return.Form 1040 has been redesigned for 2018 to include reporting previously done on Forms 1040A and 1040EZ. Despite this change, some forms and publications that were released in 2017 or early 2018 (for example, Form W-2) may still reference Form 1040A or 1040-EZ. The redesigned Form 1040 now has six new numbered schedules in addition to the existing schedules such as Schedule A.

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Many people will only need to file Form 1040 and none of the new numbered schedules.It also may be used in determining whether you can claim certain other deductions and credits.