Further Simplification of Income Tax Forms and Instructions Is Needed and Possible

Although the ultimate way to ease the taxpayers' task in filling out their returns is to simplify the tax laws, much can be done to make the tax forms and instructions more readable and easier to understand. The 1040 form and related instructions are written at a reading level beyond that of many taxpayers, and the cluttered design of the forms and instructions presents a stumbling block for taxpayers.