Editing Form 1040 (section)

=== Changes to complexity and tax rates ===
The complexity and compliance burden of the form and its associated instructions have increased considerably since 1913. The [[National Taxpayers Union]] has documented the steady increase in complexity from a 34-line form in 1935 to a 79-line form in 2014,<ref name="ntu">{{cite web|url = http://www.ntu.org/foundation/policy-paper/a-complex-problem-the-compliance-burdens-of-the-tax-code|title = A Complex Problem: The Compliance Burdens of the Tax Code|last = Tasselmyer|first = Michael|date = April 8, 2015|access-date = January 1, 2016|publisher = [[National Taxpayers Union]]|archive-date = March 4, 2016|archive-url = https://web.archive.org/web/20160304202840/http://www.ntu.org/foundation/policy-paper/a-complex-problem-the-compliance-burdens-of-the-tax-code|url-status = live}}</ref><ref name="ntu.org">{{Cite web|url=https://www.ntu.org/foundation/detail/tax-reform-bill-made-modest-progress-toward-simplification-but-significant-hurdles-remain|title=Tax Reform Bill Made Modest Progress Toward Simplification, But Significant Hurdles Remain|website=National Taxpayers Union|language=en|access-date=2019-09-08|archive-date=April 16, 2019|archive-url=https://web.archive.org/web/20190416214839/https://www.ntu.org/foundation/detail/tax-reform-bill-made-modest-progress-toward-simplification-but-significant-hurdles-remain|url-status=live}}</ref> decreasing to 23 lines in 2018. ''[[Quartz (publication)|Quartz]]'' created an animated [[Graphics Interchange Format|GIF]] showing the gradual changes to the structure and complexity of the form.<ref>{{cite news|url = http://qz.com/36239/line-for-line-us-income-taxes-are-more-complex-than-ever/|title = Line for line, US income taxes are more complex than ever|last = Yanofsky|first = David|work = [[Quartz (publication)|Quartz]]|date = December 13, 2012|access-date = January 1, 2016|archive-date = January 1, 2016|archive-url = https://web.archive.org/web/20160101184813/http://qz.com/36239/line-for-line-us-income-taxes-are-more-complex-than-ever/|url-status = live}}</ref> The NTU table is below with data through 2014:

[[File:F1040ez 2011.pdf|thumb|Form 1040EZ, 2011]]

{| class="wikitable sortable"
! Tax year !! Lines, Form 1040 !! Pages, Form 1040 !! Pages, Form 1040 Instruction Booklet
|-
|2018
|23
|2
|221
|-
|2017
|79
|2
|220
|-
|2016
|79
|2
|215
|-
|2015
|79
|2
|211
|-
| 2014 || 79 || 2 || 209
|-
| 2013 || 77 || 2 || 206
|-
| 2012 || 77 || 2 || 214
|-
| 2011 || 77 || 2 || 189
|-
| 2010 || 77 || 2 || 179
|-
| 2005 || 76 || 2 || 142
|-
| 2000 || 70 || 2 || 117
|-
| 1995 || 66 || 2 || 84
|-
| 1985 || 68 || 2 || 52
|-
| 1975 || 67 || 2 || 39
|-
| 1965 || 54 || 2 || 17
|-
| 1955 || 28 || 2 || 16
|-
| 1945 || 24 || 2 || 4
|-
| 1935 || 34 || 1 || 2
|}

The number of pages in the federal tax law grew from 400 in 1913 to over 72,000 in 2011.<ref name="FaceTheFacts">{{cite web |url=http://www.facethefactsusa.org/facts/when-tax-complexity-puts-dinner-on-the-table/ |title=When tax complexity puts dinner on the table |date=15 August 2012 |work=Face the Facts USA |publisher=[[George Washington University]] |access-date=27 August 2012 |archive-date=July 27, 2016 |archive-url=https://web.archive.org/web/20160727034948/http://www.facethefactsusa.org/facts/when-tax-complexity-puts-dinner-on-the-table |url-status=live }}</ref> The increase in complexity can be attributed to an increase in the number and range of activities being taxed, an increase in the number of exemptions, credits, and deductions available, an increase in the subtlety of the rules governing taxation and the edge cases explicitly spelled out based on historical experience, and an increase in the base of taxpayers making it necessary to offer longer, more explicit instructions for less sophisticated taxpayers.<ref name=ntu/> As an example, whereas the initial versions of Form 1040 came only with a [[rate schedule (federal income tax)|rate schedule]] included in the tax form itself, the IRS now publishes a complete tax table for taxable income up to $100,000 so that people can directly look up their tax liability from their taxable income without having to do complicated arithmetic calculations based on the rate schedule.<ref>{{cite web|url = https://www.irs.gov/pub/irs-pdf/i1040tt.pdf|title = Tax Tables 2014|publisher = [[Internal Revenue Service]]|access-date = January 1, 2016|archive-date = February 24, 2009|archive-url = https://web.archive.org/web/20090224123930/https://www.irs.gov/pub/irs-pdf/i1040tt.pdf|url-status = live}}</ref> The IRS still publishes its rate schedule so that people can quickly compute their approximate tax liability, and lets people with incomes of over $100,000 compute their taxes directly using the Tax Computation Worksheet.

In addition to an increase in the complexity of the form, the tax rates have also increased, though the increase in tax rates has not been steady (with huge upswings and downswings) in contrast with the steady increase in tax complexity.<ref name=qz-tax-rates>{{cite news|url = http://qz.com/74271/income-tax-rates-since-1913/|title = Check your US tax rate for 2012—and every year since 1913|last = King|first = Ritchie|work = [[Quartz (publication)|Quartz]]|date = April 14, 2013|access-date = January 1, 2016|archive-date = January 5, 2016|archive-url = https://web.archive.org/web/20160105145438/http://qz.com/74271/income-tax-rates-since-1913/|url-status = live}}</ref>