1040 Form Schedule 6 only applies to tax year 2018. After 2018, you’ll only need to fill out Form 1040.
Because of the Tax Cuts and Jobs Act, much of the tax-related information you report on your tax return has moved around from one form to another. Let's review some of the changes associated with Form 1040 Schedule 6, how it's been combined with the new 1040 tax form, and when you need to provide this information.
What changes were made to Form 1040?
The new 1040 tax form was designed to simplify and expedite preparing your tax return each year. Previously, most of you needed to pick between Form 1040, Form 1040A, or Form 1040EZ. And then you might need to sort through Schedules 1 through 6 to report your required information.
After 2018, the format of the "long-form" Form 1040 no longer exists, nor do the 1040A or 1040EZ forms or many of the accompanying schedules. Now, most taxpayers can only use one of the following:
Otherwise, the new 1040 tax form most people use contains less information directly on the form. Instead, it relies on the reformatted Schedules 1 through 3 to provide the IRS with most of your tax information.
What is Form 1040 Schedule 6?
During tax year 2018, if you needed to report a foreign address or appoint a third party designee whom the IRS can speak with about your tax return, you used Form 1040 Schedule 6 with your return. Now, the IRS has discontinued this schedule and moved this information directly onto the new 1040 tax forms.
You can find the information previously provided on Form 1040 Schedule 6 in a more prominent place:
- Page 1 of the Form 1040 or Form 1040-SR following your U.S. address
- Page 2 following line 38 for your third party designee
What is a "third party designee"?
A third party designee is a person you authorize to answer questions and provide information regarding federal tax issues on your behalf. You typically grant third party authorization to allow a qualified tax professional to talk with the IRS regarding your tax return.
You'll want to have a third party designee assigned if you're audited by the IRS. You may also want to appoint a third party designee if you have a medical condition that makes it difficult for you to communicate with the IRS.
The authorization you give a third party designee remains for one year after the due date of your return. For example, if your taxes are due on April 15, 2021, this authorization will last until April 15, 2022.
When do I need to fill out Form 1040 Schedule 6?
After the tax reform reorganized the 1040 tax form schedules, you do not need to fill out Form 1040 Schedule 6 anymore unless you are preparing a tax return for tax year 2018. The information previously listed on this form now appears directly on the current Form 1040. You'll need to provide it if you're:
- A U.S. citizen or resident alien who resides abroad and needs to provide your foreign address, and/or
- If you choose to assign a third party designee
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