Legislative Impact on Tax Forms


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Legislation was recently enacted extending most provisions that had expired at the end of 2017. Public Law 116-94, the Further Consolidated Appropriations Act, 2020, was enacted on December 20, 2019. It includes the Setting Every Community Up for Retirement Enhancement (SECURE) Act and the Taxpayer Certainty and Disaster Tax Relief Act of 2019, which extended disaster relief, the tuition and fees deduction, the deduction for mortgage insurance premiums, and many other provisions for 2018, 2019, and 2020. Overall, P.L. 116-94 makes many significant tax changes for 2019 as well as many changes for 2020 and for 2018. These changes have delayed the release of some 2019 tax forms, instructions, and publications, and required us to recall, revise, and repost many 2018 and 2019 forms and instructions, including Schedules 1, 3, and A that are filed with Form 1040 or new Form 1040-SR for seniors. We will be revising and reposting almost 40 2018 forms and instructions in the coming weeks and still have many 2019 forms, instructions, and publications to release. This results in some situations where, for example, the latest revision of Form 8606 available at IRS.gov/latestforms is the 2019 revision, but only the 2018 instructions are available in final format as we are making revisions to the 2019 instructions due to the legislation; we apologize for this situation. Drafts of soon-to-be released forms and instructions are available at IRS.gov/draftforms. All revisions for all years of all our forms, instructions, and publications are available at IRS.gov/allforms.  Note that the tax table is included in the Instructions for Forms 1040 and 1040-SR available at IRS.gov/form1040 and elsewhere on IRS.gov. We are replacing many of the 2018 revisions of forms, instructions, and publications that haven’t yet been released for 2019 with a page that indicates the upcoming revision for 2019 has been delayed.

The following information is available about the legislation enacted December 20, 2019.