Filling out the 1040 next year will be more challenging for many filers, based on our review of drafts of the new form. While touting the new tax legislation, key GOP lawmakers and Trump promised that returns could be filed on postcards. The revised form may be postcard-size, but shorter isn’t always simpler. Most line items that are being removed from the 1040 haven’t disappeared. They’re instead found on several new schedules. Among the more used items that have been moved: Capital gains, self-employment income, rental realty income, partnership income or loss, write-offs for student loan interest and teaching supplies, dependent care and health premium credits, plus the 10% levy on early IRA payouts.