Form 1040

New Check Boxes

• Filed pursuant to section 301.9100-2

• Combat Zone

• Deceased – date of death for taxpayer and spouse also available

• Check here if your main home, and your spouse’s if filing a joint return, was in the U.S. for more than half of 2025.

• Check if your filing status is MFS or HOH and you lived apart from your spouse for the last 6 months of 2025, or you are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse at the end of 2025.

• 3c - Check if your child’s dividends are included in Line 3a or Line 3b.

• 4c - Check if distribution is a Rollover, QCD, Other.

• 5c - Check if pension or annuity is a Rollover, PSO, Other.

• 6d – Check if you are married filing separately and lived apart from your spouse the entire year

• 7b - Check if: Schedule D is not required or Includes child’s capital gain or (loss).

• 27b - Clergy filing Schedule SE.

• 27c - If you do not want to claim the EIC, check here.

• Beside line 28 - If you do not want to claim the ACTC, check here

New Lines

• 13b - Additional deductions from Schedule 1-A, line 38

• Unnumbered line below 26 - If you made estimated tax payments with your former spouse in 2025, enter their SSN.

• 30 changed from Reserved to Refundable adoption credit from Form 8839, line 13.

• Standard Deduction section removed (moved down to reformatted line 12).

• Dependents section was reformatted to allow more detailed information, such as where they lived, and their student or disability status

Schedule 1

• Check box and amount field added to allow for the entry of unemployment repayment.

• New check box on line 14 to indicate if the taxpayer is claiming only storage fees.

• New check box for line 20 to indicate if the taxpayer is married filing separately and lived apart from their spouse for the entire year.

Schedule 1-A

• This is a new schedule for 2025. See Drake Tax - Schedule 1-A: Additional Deductions for details.

Schedule 2

• New check boxes for line 4 used to indicate that there is an exemption from SE tax due to Form 4361, 4029, or other.

• Line 10 is now reserved for future use.

Schedule A

• Changes due to the new tax law provisions.

Form 4562

• Form 4562 is now three pages.

• There is a new field for 50-year property on line 19 and line 20.

• Line 23 now has two parts.

• New line 24c has been added for aircraft – own, lease, or charter.

Form 1099-K

Under the new tax law, third-party settlement organizations must file Form 1099-K if both of the following are true:

• The total payments exceed $20,000.

• The number of transactions exceeds 200 within a calendar year.