What Is the 1040-SR Tax Form and Who Can Use It?
Understand Form 1040-SR, an optional tax return for filers age 65 and over that offers improved readability without altering tax calculations.
Form 1040-SR, U.S. Tax Return for Seniors, is an optional alternative to the standard Form 1040. Developed to simplify the tax filing process for certain taxpayers, it is a redesigned version of the primary individual income tax form. The form is intended to be more user-friendly for those who file a paper return by hand.
Eligibility for Using Form 1040-SR
The primary requirement for using Form 1040-SR is age. A taxpayer must be at least 65 years old by the last day of the tax year to be eligible. For instance, for a 2025 tax return, an individual must have turned 65 on or before December 31, 2025. The IRS considers a person to be 65 on the day before their 65th birthday.
When filing a joint return, only one spouse needs to meet the age 65 requirement. There are no income limitations associated with this form, and all the same types of income can be reported. Eligibility is also not affected by the type of deduction taken, meaning individuals can use Form 1040-SR whether they take the standard deduction or choose to itemize deductions on Schedule A.
Key Features of Form 1040-SR
Form 1040-SR is functionally identical to the standard Form 1040 and uses the same line items and accompanying schedules. The principal difference is its physical layout, which is designed for enhanced readability. The form features a larger font and bigger boxes for entering numbers, which is helpful for those completing their return manually.
A feature is the inclusion of a standard deduction chart directly on the front page of the form. This chart helps taxpayers find the higher standard deduction amounts available to those who are age 65 or older or blind. For the 2025 tax year, an additional deduction of $2,000 is available for single or head of household filers. For those who are married, the additional amount is $1,600 for each spouse who meets the age or blindness requirement.
Obtaining and Filing the Form
Taxpayers can download a printable version of Form 1040-SR from the IRS website, IRS.gov. A search for the form name on the site will lead to the current year’s form and its corresponding instructions.
Most major tax preparation software will automatically generate Form 1040-SR for eligible users who e-file. If filing a paper return, the completed form must be mailed to the IRS. The correct mailing address depends on the taxpayer’s location and whether a payment is being included with the return. This address can be found within the official instructions for Form 1040-SR.