Yes, this is a repeat, with some new additions — like that US tax form, which has added new complexities this year. So we’re splitting it into two parts, like Schedule 1 has become Schedule 1 and Schedule 1-A.
The short form deserves a geezer alert, as it was discontinued years ago. There’s a 1040-SR now for seniors — the only difference is that it’s printed in larger type.
https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return , the instructions to file an extension, might come in handy if you’re like this woman.
It’s not going to work, Larry.
Actual IRS tax tips, if you need last minute help: https://www.irs.gov/newsroom/irs-tax-tips including, for example, ways to pay over time.
Comics I Don't Understand 
Why do Americans put themselves through this instead of having a sensible pay as you earn system like the UK does? Probably “socialism”.
Most Americans do pay as they earn.
But the tax code is very complex, and includes provisions for many situations the federal government has to be told about in order to take into account when calculating your total taxes owed.
As just one simple example, there is a deduction one can take for charitable donations. This was designed to encourage charity by offering a tax benefit. But the IRS doesn’t know if you had any charitable donations until you tell them; that’s what the tax return is for.
I used the 6-month delay thingie once. On October 12th, I was running around, again, trying to assemble my documents. And by the way, you are supposed to pay the taxes you owe by April 15, but you can send in a return until the delay date.
@Ian: not socialism, but politics.
There are various lobbies for tax breaks, and every tax break leads to complications.
Even taxable income that is known (e.g. you sell a stock, and have to pay taxes on the capital gain) depends on what happens elsewhere in your life (because the capital gains rate depends on your income).
Lobbies for complicated tax returns include: (1) tax return preparation firms like H&R Block and Intuit (2) business groups who want special credits (3) politicians who promise to do “something” about the cost of child, or education, or whatever and, oddly enough, (4) those who want to abolish the income tax — their argument is that if we make it complicated and painful enough, it will be replaced by something else.
The latest tax “reform” — 2025’s “Big Beautiful Bill” — added still further complications leading to an entire new schedule (1A) because of complicated tax breaks added (no tax on overtime pay — sort of; no tax on Social Security — sort of; and no tax on tips). All of those were Trump campaign promises, so “politics” is definitely the case here. But because the administration wanted these to go into effect immediately, and they also fired about 20% of the IRS staff, they were implemented clumsily. Employers don’t have to report overtime pay for their workers until next year, for example. The IRS tax training I did for this year only partly included training on the new stuff, because the regulations weren’t fully drawn up, and the forms weren’t final.
Theoretically, we’re supposed to urge taxpayers with children to file form 4547, but that form hasn’t even been finalized by the IRS yet (and, in any event, doesn’t apply until the 2026 tax year, so there’s no hurry except that the Trump administration wants to get political capital out of the “Trump accounts”).
No rational person would design the US federal tax system (or the US health care system) to be structured as it is. But here we are.
Making a special 1040 for seniors, the only difference is it’s in larger type, is like having a special phone number for the hard of hearing, the only difference being they shout at you. “PLEASE LISTEN CAREFULLY TO THE FOLLOWING MENU. I SAID, PLEASE LISTEN CAREFULLY TO THE FOLLOWING MENU!”
There are different tax rates for income versus capital gains or dividends. There are also capital losses that interact with both capital gains calculations and potentially with ordinary income. Usually there is no withholding on those. So people with investments outside of an tax-advantaged account have to enter in that information. With decent tax prep program, it’s not all that difficult.
What zbicyclist said.
There is a fundamental difference between the US system of detailed rules & the more trusting version in other countries. The US system is proof of Gödel’s incompleteness theorem. In the end, the taxpaying entity structures their own transactions, but the IRS can ignore the structure if it lacks substantial economic effect.
I started in taxes just after the Code of 1986, which was a huge jump in complexity, reducing deductions but adding things like Passive Activity rules.
At first I read that as “lacks substantial comedic effect” which really would explain a lot about the system.
I started helping dad do taxes for his clients starting when I was maybe 8 years old.
Back then no computers of course. He had just bought a wonderful new device called a “photocopy machine”. Before this came along one had to fill in tax returns in ink (and start over if errors or use white out) and use carbon paper to have a copy.
So dad bought this wonderful machine to make photocopies. One could fill in the return in pencil and then correct an error if there was one before copying it. One took the original and a piece of special treated paper and run them through the top slot of the machine. They would then come out. The original would be set aside. The copy (which at this point looked blank) would be run through the bottom slot of the machine into the copier fluid and a copy would be made – a wet copy, it then had to be hung up to dry (MY JOB). No way to adjust to make multiple copies – so repeat.
This will be my last tax season working. My practice is too small to deal changes from IRS and some of the states as it is down to a handful of returns, so I will have to close my practice. I had planned/wanted to not desert any clients all of whom had been with either my dad or my former boss for decades. I was going to keep preparing returns until they were all gone (as most are old enough to be my parents or close to same). But that it is not to be and so this will be my last tax season working.