The new tax form is postcard-size, but more complicated than ever

Smaller is not necessarily simpler. The new form omits a variety of popular deductions, including those for student loan interest and teaching supplies, forcing taxpayers to search for them — and tally them up — on one of six accompanying worksheets.

It does the same for business income, capital gains and several other forms of income. It includes a dedicated line for the expanded child tax credit, but not one for child care expenses.