IRS Tax Forms

IRS Tax Forms in the United States

Complexity of Forms and Instructions

A simple means of measuring the increased complexity over the years to the tax system is the length of forms and instructions. For example, in 1974 the Form 1040A was a half page front and back with 13 pages of instructions. There were 4 lines for income. The rate schedules and tax tables were 8 pages in length with 2 methods used to calculate the tax. In 1995, the Form 1040A was a full page front and back with 80 pages of instructions. There were 6 lines for income. The rate schedules and tax tables were 6 pages long just utilizing a single method of calculation of tax through tax tables. The increased length of forms and instructions is a very simple measure of the increased complexity of the underlying law. This significant expansion to the length of forms and instructions occurs throughout all areas of reporting.

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