Introduction
There is no real race here. Form 1040-EZ is gone, and Form 1040 is the only standard federal return for individuals. If you're asking which one is faster for the current year, the answer is Form 1040 by default.
This article covers U.S. federal tax filing. It matters to Australia-based individuals with U.S. filing obligations, and it does not compare Form 1040 with an Australian tax return.
How fast you finish depends far more on income complexity, required schedules, document readiness and e-filing than on the old form's length.
In the week ending 17 April 2026, the IRS reported 98.1% of individual returns were e-filed. Nearly everyone now files electronically, so the real speed question is how clean your return is.
Key Takeaways
- 1040-EZ is historical only; it is not a current filing option.
- Simple and complex returns both use Form 1040, with schedules added as needed.
- E-filing beats mailing, but preparation time depends on your records and income sources.
- Outdated articles still quote old 1040-EZ limits, so check current IRS instructions.
Form 1040 vs Form 1040-EZ: Quick Comparison
| Topic | Form 1040-EZ (historical) | Form 1040 (current) |
|---|---|---|
| Availability | Discontinued from tax year 2018 | IRS lists the 2025 form and instructions |
| Scope | Narrow eligibility | Simple and complex returns |
| Deductions and credits | Very limited | Supported through schedules |
| 2017 IRS burden estimate | About 5 hours total | About 15 hours total |
Availability and eligibility
The IRS confirmed Forms 1040-A and 1040-EZ were unavailable from tax year 2018. Archived copies exist for prior-year research only.
The old 1040-EZ suited a narrow group: single or married filing jointly, no dependants, and limited income types. Those limits are historical and do not apply to anything you file now.
Preparation effort
Form 1040 scales with your situation. A basic return may need only wage information. Add dependants, investments, self-employment or itemised deductions and you add schedules and records.
The 2017 IRS burden figures (5 hours versus 15) are national averages from before the forms were merged. They are not a current speed benchmark.
Filing speed and accuracy
Several things affect speed more than page count:
- E-filing instead of mailing
- Complete W-2 and 1099 documents
- Accurate names and taxpayer identification numbers
- Direct-deposit details
A mismatched SSN or prior-year AGI is a common e-file rejection reason, and a rejection costs you time. Simplicity on the old EZ form came with a cost too. Its tight limits meant a complicated return forced into it risked missed credits and rework.
What Are Form 1040 and Form 1040-EZ?
What is Form 1040?
Form 1040 is the U.S. individual federal income tax return. It reports income, tax, payments, deductions, credits, and your refund or balance due.
A simple return needs only core income details. Other taxpayers add IRS schedules:
- Schedule B: interest and dividends
- Schedule C: sole-proprietor profit or loss
- Schedule D: capital gains and losses
- Schedule E: rental, royalty and partnership income
- Schedule SE: self-employment tax
- Schedule A: itemised deductions
Who uses Form 1040
Employees with wages, taxpayers claiming credits or deductions, and people with cross-border finances all use it. U.S. citizens and resident aliens abroad generally report worldwide income, including Australia-based individuals who hold U.S. citizenship or residency status.
Form 2555 may provide a foreign earned income exclusion, but it doesn't remove the need to file Form 1040.
What is Form 1040-EZ?
It was a shorter return for taxpayers with limited income sources, no dependants and few credits or deductions. The IRS retired it with the 2018 redesign of Form 1040.
Where 1040-EZ still appears
You might come across it when researching or amending an older tax year. It is not what you pick for a current return. Use the current Form 1040 instructions.
Form 1040 vs Form 1040-EZ: Which Is Better?
For a current-year return, Form 1040 is the only relevant form. Form 1040-EZ isn't available.
Preparation time vs processing time
Gathering documents, identifying every income source, completing schedules and fixing rejections often takes longer than transmitting the return.
The IRS estimates refunds in about 3 weeks for e-filed returns and 6 or more weeks for mailed ones. That compares e-file with paper, not Form 1040 with 1040-EZ.
When Form 1040 stays straightforward
- Few income sources
- Complete wage statements
- No business activity or complex investments
- Approved e-file method (IRS Free File or an authorised provider)
What slows a filing
- Missing W-2 or 1099 information
- Foreign or self-employment income
- Investment sales
- Dependants and itemised deductions
- Amended-return issues
- Uncertainty about filing status or residency
Overseas filers have extra items. FBAR can apply when foreign accounts exceed US$10,000 in aggregate at any time in the year, and Form 8938 has its own thresholds. These are separate reporting triggers, not substitutes for Form 1040.
Check address support as well, since the IRS notes only a limited number of providers accommodate foreign addresses.
Decision checklist
- Confirm the tax year.
- List every income source, including foreign income.
- Check which schedules apply.
- Collect supporting records.
- Choose e-filing where eligible.
- Get professional review when cross-border or business activity is involved.
Real-World Examples
These are illustrative scenarios, not client results.
Scenario 1: Simple wage income
An Australia-based U.S. citizen has a single U.S. employer and a complete W-2. Records are ready, no investments, no business income. A basic Form 1040 e-filed with correct details can move quickly. Form 1040-EZ never enters the picture.
Scenario 2: Layered income
Another filer has U.S. freelance income, Australian investment gains and several tax forms. The return needs Schedule C, Schedule SE, possibly Schedule D, plus foreign-income and asset-reporting checks. It takes longer no matter how you file, and that would have been true even when Form 1040-EZ still existed.
Takeaway
Choosing the right current form and entering accurate information is faster overall than hunting for an obsolete one. Where cross-border or business issues apply, VJM Global's U.S.-compliant professionals prepare Form 1040 returns and can support your tax compliance.
Conclusion
Form 1040-EZ was shorter, but it is not a current-year alternative. The useful question is how simple your Form 1040 return is and whether you can e-file it accurately.
Filing speed depends on a few practical factors:
- Complete records and accurate taxpayer details
- Correct schedules and current IRS instructions
- Manageable income complexity
If you're in Australia with U.S. obligations that go beyond a single wage statement, get professional guidance before you file.
Frequently Asked Questions
Does the IRS still have 1040-EZ?
No. Form 1040-EZ was discontinued from tax year 2018. Use the current IRS Form 1040 instructions.
What does it mean to e-file?
E-filing means sending your return electronically to the IRS through an authorised provider or approved software. It speeds submission, but refund processing is a separate step.
What qualifies as a simple Form 1040 return?
A return with limited income sources, complete records and few or no extra schedules. "Simple" depends on your full circumstances, including any foreign income.
Who can use a 1040?
Form 1040 is the standard return for individuals who must file. Schedules and documents depend on income, deductions, credits and filing status.
Is there a difference between 1040 and 1040A?
Form 1040-A was also discontinued for tax year 2018. Current filers generally use Form 1040 rather than choosing among versions.
What is 1040EZ?
It was a simplified U.S. federal return for limited circumstances. It is no longer used for current-year filings.
