1040-SR
U.S. Income Tax Return for Seniors
Form 1040-SR is the version of the federal individual income tax return for seniors. The IRS says taxpayers age 65 or older may choose it instead of Form 1040, and that it uses the same schedules and instructions.
You report your income, subtract deductions, work out the tax and compare it with what was already paid. The result is a refund or a balance due. What sets this version apart is a standard deduction chart on the last page, which adds amounts for each box checked on line 12d.
Choosing 1040-SR does not change what you owe. It is a different layout of the same return, and you can still use Form 1040 if you prefer.
Filing status options are single, married filing jointly, married filing separately, head of household and qualifying surviving spouse. The form also has a digital assets question and four dependent columns.
Wages on line 1a through 1z, interest on 2a and 2b, dividends on 3a and 3b, IRA distributions on 4a and 4b, pensions and annuities on 5a and 5b, Social Security benefits on 6a and 6b, capital gain or loss on 7a, additional income on line 8 and total income on line 9.
Line 10 takes adjustments from Schedule 1, and line 11a is your adjusted gross income. Line 12 covers the standard deduction boxes and line 12e the standard or itemized deduction. Lines 13a and 13b take the qualified business income deduction and Schedule 1-A deductions.
Taxable income on line 15, tax on line 16, the child tax credit on line 19 and total tax on line 24.
Withholding on line 25, estimated payments on line 26, refundable credits through line 32, refund on lines 34 to 36 and the amount you owe on line 37.
The last page lists the standard deduction by filing status and the number of boxes checked on line 12d. For 2025 the single amount is $17,750 with one box and $19,750 with two.
You need Forms W-2, 1099, 1098 and Social Security statements such as Form SSA-1099.
Check only one box.
Mark each box that applies, born before January 2, 1961 or blind, for you and for your spouse. The total number feeds the chart on page 4.
Enter pensions on lines 5a and 5b, IRA distributions on lines 4a and 4b and Social Security on lines 6a and 6b. The taxable amount is the b line.
Use the chart on the last page, or itemize from Schedule A, then enter the result on line 12e.
Enter withholding on line 25 and estimated payments on line 26.
Use lines 35a to 35d for direct deposit, or line 37 for the amount you owe. You can fill this form online free on this page.
Both spouses sign a joint return.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
For the 2025 return, the instructions give April 15, 2026 as the due date.
Form 4868 gives an automatic six-month extension to file. It does not extend the time to pay.
The IRS describes e-filing as the fastest way to a refund. For paper returns, use the address chart at the end of the instructions.
The form is free from the IRS.
Wrong Social Security numbers, a missed age box on line 12d, counting the full Social Security amount as taxable and forgetting to sign are frequent errors.
1040
199 fields, 2 pages
1040
27 fields, 2 pages
1040
73 fields, 2 pages
1040
37 fields, 1 page
4868
17 fields, 4 pages
1040-ES
118 fields, 16 pages
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No. The IRS says taxpayers 65 or older may optionally use it, and it uses the same schedules and instructions as Form 1040.
The form includes a standard deduction chart on its last page that depends on the boxes checked on line 12d.
The chart on the form shows a higher amount for each box checked on line 12d. For 2025 a single filer with one box has $17,750.
The instructions give April 15, 2026 for the 2025 return. Form 4868 extends the time to file but not the time to pay.
Report the full amount on line 6a and the taxable part on line 6b.
