The Internal Revenue Service released copies of the major 1988 tax forms and tables last week, which are little changed from the 1987 forms.

The new basic 1040 and 1040A forms were redesigned to make the area for claiming the standard deduction easier to understand and the 1040EZ was changed to make it clear that the box indicating whether the filer was claimed as a dependent by someone else must be checked.The changes this year also reduce the deduction for personal interest, such as interest on unpaid credit card and department store balances, from 65 percent to 40 percent

On the 1988 forms, qualifying widows and widowers with dependent children can use the "short form," 1040A rather than the longer 1040 form.

For the self-employed, the Schedule SE has been redesigned so that 90 percent of those who file it will only have to fill out eight lines rather than 16 lines.

On the 1988 tax tables, the phaseout of the 15 percent tax rate required by the Tax Reform Act of 1986 for certain taxpayers with taxable incomes of up to $50,000 is built into the tables and does not require a separate calculation.