You will now report your IRA distributions and pensions and annuities on separate lines. Use lines 4a and 4b on Form 1040 or 1040-SR to report IRA distributions and the taxable amount. Use new lines 4c and 4d to report pensions and annuities and the taxable amount.

In 2018, capital gain (or loss) was reported on Schedule 1 (Form 1040), line 13. In 2019, it will be reported on Form 1040 or 1040-SR, line 6.

For 2019 you no longer need to either make a shared responsibility payment, or file Form 8965 if you don't have minimum essential health care coverage for part or all of 2019. The "Full-year health care coverage or exempt" box has been removed from Form 1040.

The standard deduction amount has been increased for all filers in 2019. The amounts are:

• Single or married filing separately—$12,200.
  
  
• Married filing jointly or qualifying widow(er)—$24,400.
  
  
• Head of household—$18,350.

Recent legislation (mostly the Bipartisan Budget Act of 2018) extended certain tax benefits that had expired at the end of 2017.

These tax benefits include the following.

• Tuition and fees deduction.
  
  
• Deduction for mortgage insurance premiums.
  
  
• Nonbusiness energy property credit.
  
  
• Alternative fuel vehicle refueling credit.
  
  
• Indian employment credit.

If you are eligible for one or more of these benefits in 2019, you can claim them on your return. If you are eligible for one or more of these benefits for tax year 2018, you will need to file an amended return, Form 1040-X, to claim them.

If you, your spouse with whom you are filing a joint return, or a dependent was enrolled in coverage through the Marketplace for 2019 and advance payments of the premium tax credit were made for this coverage, you must file a 2019 return and attach Form 8962, Premium Tax Credit. You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance payments.

You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent. If you are a dependent who is claimed on someone else's 2019 return, you do not have to attach Form 8962.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2019 or was a full-time student under age 24 at the end of 2019. To do so, use Form 8814, Parent's Election to Report Child's Interest and Dividends. If you make this election, your child doesn't have to file a return.

A child born on January 1, 1996, is considered to be age 24 at the end of 2019. Do not use Form 8814 for such a child.

For further details on Forms 1040 and 1040-SR, and for schedules 1 to 3, see the Instructions for Forms 1040 and 1040-SR.

Since most taxpayers now use tax software, all changes to the forms and schedules are expected to be seamless because the tax return preparation software will automatically use taxpayer answers to the tax questions to complete the 2019 Forms 1040 and any needed numbered schedules.

Nevertheless, considering the frequent changes brought by the tax reform and consequent amendments, it is now even more necessary to use a tax professional in all your dealings with the IRS.

Form 1040, U.S. Individual Income Tax Return, is the most common IRS official document that any taxpayer is accustomed to, or at least acquainted with. Following the Tax Cuts and Jobs Act (TCJA) tax reform, as of tax year 2018, Form 1040 was redesigned with a "building block” approach and was supplemented with new Schedules 1 through 6 to be used as needed to complete more complex tax returns.

For 2019, Form 1040 has been further revised and, if you were born before January 2, 1955, you have the option to use new Form 1040-SR.

Form 1040-SR, U.S. Tax Return for Seniors, has been introduced as of tax year 2019 and can be used by taxpayers born before January 2, 1955. The form generally mirrors Form 1040, but features larger print and a standard deduction chart with a goal of making it easier for older Americans to read and use.

The Bipartisan Budget Act of 2018 required the IRS to create such a tax form for seniors. Taxpayers age 65 or older now have the option to use Form 1040-SR whether they are working, not working or retired.

The form allows income reporting from other sources common to seniors such as investment income, Social Security and distributions from qualified retirement plans, annuities or similar deferred-payment arrangements.

All lines and checkboxes on Form 1040-SR mirror the Form 1040, and both forms use all the same attached schedules and forms. Revised 2019 Instructions cover both Forms 1040 and 1040-SR.

Eligible taxpayers can use Form 1040-SR whether they plan to itemize or take the standard deduction. Taxpayers who itemize deductions can file Form 1040-SR with a Schedule A, Itemized Deductions, when filing their return.

For those taking the standard deduction, Form 1040-SR includes a chart listing the standard deduction amounts, making it easier to calculate. It also ensures seniors are aware of the increased standard deduction for taxpayers age 65 and older.

Married people filing a joint return can use the Form 1040-SR regardless of whether one or both spouses are age 65 or older or retired.

Both the 1040 and the 1040-SR use the same "building block" approach introduced in 2018 and can be supplemented with additional Schedules 1, 2 and 3 as needed.

Many taxpayers with basic tax situations can file Form 1040 or 1040-SR with no additional schedules. However, if your return is more complicated (for example, you claim certain deductions or owe additional taxes), you will need to complete one or more of the numbered schedules.