Australia-based taxpayers still run into 1040A in archived IRS documents and outdated guides. A U.S. return is also a separate filing from the return you lodge with the ATO.
This guide covers how to identify the right 2026 form, gather documents, complete the return, handle cross-border issues, and avoid common errors.
Key Takeaways
- Form 1040A cannot be used for a 2026 return; file Form 1040 instead.
- Use 1040-SR or 1040-NR only when you meet those forms' eligibility rules.
- The 2026 return is due 15 April 2027, with extra time for many taxpayers abroad.
- Lodging with the ATO does not replace a required U.S. return.
Is Form 1040A Available for 2026?
No. Form 1040A is not available for tax year 2026. The IRS retired it after 2017, so you file Form 1040 or Form 1040-SR instead.
What Form 1040A was
Form 1040A was a simplified U.S. individual return for people with fairly straightforward finances. For 2017, its last year, IRS Publication 17 said taxpayers with taxable income under $100,000 "may be able" to use it.
Income was only one test, and every requirement described here applies to prior years only.
Why it is no longer used
Beginning with tax year 2018, the IRS retired both 1040A and 1040EZ. Six new schedules, including Schedules 1 to 3, now capture the income, deductions, credits and taxes the short forms used to handle.
The old "short form" idea now works like this: file Form 1040 and attach only the schedules that fit your situation. Don't download or submit an archived 1040A for 2026. Use the current Form 1040 page and instructions on IRS.gov.
Form 1040-SR is not the 1040A's successor. It is a larger-print version of Form 1040 for taxpayers aged 65 or older, using the same schedules and instructions.
Understanding the 2026 tax year
Tax year 2026 is the income you earn in calendar 2026. You report it on a return filed in 2027.
The IRS still lists 2026 forms as drafts and warns against filing them. Final 2026 forms and instructions will appear before the season opens.
Some 2026 figures are already published:
- Standard deduction: $16,100 (single), $24,150 (head of household), $32,200 (married filing jointly)
- Top 37% rate: applies above $640,600 (single) and $768,700 (joint)
How to File a 2026 Form 1040 Return Step by Step
Confirm whether you have a US filing obligation
Requirements depend on citizenship, green-card status, tax residency, income, filing status and self-employment. As a benchmark, the 2025 thresholds in IRS Publication 501 were $15,750 for a single filer under 65 and $31,500 for joint filers both under 65. Check the 2026 numbers when the IRS publishes them.
Other triggers apply even below those amounts. For 2025, net self-employment earnings of $400 or more generally required a return.
You may also file when you aren't required to, for example, to claim a refund or an eligible credit.
Select the correct form and filing status
Most US citizens and resident aliens file Form 1040. Eligible seniors may choose 1040-SR. Nonresident aliens with a US filing requirement generally use Form 1040-NR and can't use married filing jointly or head of household.
The five filing statuses are:
- Single
- Married filing jointly
- Married filing separately
- Head of household
- Qualifying surviving spouse
Status generally follows your marital status at year-end. Head of household and qualifying surviving spouse also carry dependant and residence conditions, so don't choose by marital status alone.
Gather information and report income
Collect these before you start:
- W-2 wage statements and 1099 contractor income
- Interest, dividends and investment transactions
- Retirement distributions
- Rental or business income
- Foreign income records and withholding statements
Reconcile everything against third-party statements and foreign records before you fill in the return.
Claim deductions, credits and schedules
Keep the main concepts separate. Adjustments and deductions reduce the income you're taxed on. Credits reduce the tax itself.
Schedule 1 covers additional income and adjustments. Schedule 2 covers additional taxes, and Schedule 3 covers additional credits and payments. Tax software usually decides which you need based on your answers. A draft 2026 Schedule 1-A, "Additional Deductions," is also circulating, so check the final version.
Review, sign, submit and retain records
Before submitting, check:
- Names and taxpayer identification numbers
- Filing status and dependants
- Income against source documents
- Bank details for refund or payment
- Attached schedules and signatures
E-filing dominates. The IRS recorded about 98.1% of returns e-filed through 17 April 2026 (137.6 million of 140.2 million). Keep your accepted-return confirmation. If you mail a paper return, keep proof of mailing.
Documents, Schedules, and Other Forms You May Need
Core documents for a 2026 return
- SSN or ITIN (ineligible for an SSN? apply for an ITIN with Form W-7)
- Prior-year return
- W-2 and 1099 statements
- Investment and brokerage records
- Deduction and credit documentation
- Foreign income records and exchange-rate information
- Bank details for deposit or payment
Common Form 1040 schedules
- Schedule A: itemized deductions
- Schedule C: profit or loss from a sole-proprietor business
- Schedule D: capital gains and losses
- Schedule E: rental, royalty and pass-through income
Forms that are not substitutes for 1040A
| Form | Purpose |
|---|---|
| 1040 | Standard individual return |
| 1040-SR | Large-print option for those 65+ |
| 1040-NR | Nonresident aliens with a filing requirement |
| 1040-X | Amends a previously filed return, including old 1040A filings |
| 1040-ES | Calculates and pays estimated tax |
Special Guidance for Australia-Based Taxpayers with U.S. Filing Obligations
Identify your U.S. tax status first
Living in Australia doesn't end U.S. obligations. U.S. citizens and resident aliens are generally taxed on worldwide income wherever they live.
Green-card holders are generally U.S. tax residents for any year they hold the status. Others may qualify under the substantial presence test: at least 31 days in the current year and 183 weighted days across three years.
If you're a nonresident alien with U.S.-source income, investigate Form 1040-NR rather than assuming Form 1040.
Coordinate U.S. and Australian reporting
An ATO return does not replace a U.S. return. The years differ too: the U.S. uses the calendar year, while Australia's 2025-26 year runs 1 July 2025 to 30 June 2026. The same income may need analysis under both systems.
Key points to research for your situation:
- Currency: report in U.S. dollars, generally converting at the rate when income is received or an expense is paid
- Foreign Earned Income Exclusion: up to $132,900 for 2026, claimed on Form 2555
- Foreign tax credit: Form 1116, and tax on excluded income can't also be credited
- Australian offset: the foreign income tax offset generally applies only once foreign tax is paid, which may fall in a different income year
- Treaty: the U.S.-Australia treaty's saving clause generally preserves U.S. taxation of citizens
- Superannuation: U.S. treatment remains uncertain, with limited IRS guidance
Watch separate reporting rules
FBAR (FinCEN Form 114) is generally required when foreign accounts together exceeded $10,000 at any point in the year. It is filed separately from your return. Form 8938 may also apply, with higher thresholds for people living abroad, and it doesn't replace the FBAR.
If you've missed past years through an honest mistake, the IRS Streamlined Foreign Offshore Procedures may apply, subject to eligibility.
Build a cross-border recordkeeping process
Keep records of income, tax paid, exchange rates, investment transactions, residency dates and copies of both countries' filings. Consistent records reduce mismatches, double reporting, missed income and unsupported foreign tax credit claims.
When professional support helps
VJM Global prepares U.S. individual returns, including Form 1040 and Form 1040-NR, and its non-resident alien service covers treaty benefits and withholding. The firm also supports Australian and international clients with cross-border accounting and tax compliance, and has served 250+ Australian businesses.
No single approach fits every cross-border taxpayer, so confirm the scope of service for your situation.
2026 Filing Tips, Deadlines, and Common Mistakes
Confirm deadlines and extensions
The IRS calendar lists 15 April 2027 for 2026 calendar-year individual returns. Eligible taxpayers living abroad generally get an automatic extension to 15 June, and Form 4868 can extend filing to 15 October.
An extension to file is not an extension to pay. Interest runs from the original due date.
Late filing costs generally 5% of unpaid tax per month (capped at 25%), and late payment 0.5% per month (also capped at 25%). The IRS underpayment rate was 7% in the fourth quarter of 2026 and changes quarterly.
Avoid errors that delay processing
The IRS flags these as common problems:
- Incorrect filing status
- Wrong names, birth dates or SSNs
- Incorrect bank routing or account numbers
Add mismatched foreign income, missing schedules and unsupported credits to your own checklist. Compare the finished return with source documents before filing.
Protect records and choose a reliable method
E-filing gives you confirmation tracking and faster handling. Keep records for three years, or six if you omitted substantial income.
Protect your filing process:
- Use only official IRS pages or reputable tax professionals
- Avoid old 1040A downloads and unexpected refund messages
- Skip unexpected links; the IRS lists impersonation phishing among its 2026 Dirty Dozen scams
- Consider an IP PIN to block fraudulent filings under your number
Frequently Asked Questions
Is there a 1040A form for 2026?
No. Form 1040A has been unavailable since tax year 2018. Work out whether Form 1040, 1040-SR or 1040-NR applies to you.
What form replaced Form 1040A?
The redesigned Form 1040, supported by schedules, replaced both 1040A and 1040EZ.
Can I still use Form 1040A for a previous tax year?
Archived 1040A forms matter only for historical returns. For late or amended filings, follow current IRS procedures, using prior-year forms or Form 1040-X.
Which form should I use for my 2026 U.S. tax return?
It depends on your tax status, age, income and residency. Most use Form 1040, and nonresident aliens generally use 1040-NR. Confirm against the current IRS instructions.
Is Form 1040-SR the same as Form 1040A?
No. Form 1040-SR is a current large-print version of Form 1040 for taxpayers 65 or older. Form 1040A was a discontinued simplified form.
