Where to File Form 1040-SR Tax Returns?
Ensure your Form 1040-SR is submitted correctly. Learn the details that determine where and how to send your tax return for timely processing.
Form 1040-SR, the U.S. Tax Return for Seniors, is an optional alternative to the standard Form 1040 for taxpayers aged 65 and older. It is functionally identical to the 1040 but features a larger font and a clearer layout. The form allows for reporting all types of income, including Social Security and retirement plan distributions, and can be used regardless of income level.
Filing by Mail
The physical location for submitting a paper Form 1040-SR is determined by two factors: the state where the taxpayer resides and whether a payment is being mailed with the return. Sending a return to the incorrect Internal Revenue Service (IRS) processing center can lead to delays. The IRS maintains a webpage, “Where to File Paper Tax Returns,” which provides the list of addresses.
To use this resource, find the chart for Form 1040 and 1040-SR and locate your state of residence. The table will present two mailing addresses for your state; one is for returns that include a check or money order, and the other is for returns that do not include a payment.
When mailing your return, ensure you have affixed the correct amount of postage, as insufficient postage will cause the U.S. Postal Service to return the envelope. For proof of mailing, you can ask the post office to hand-cancel your envelope or use services like Certified Mail for tracking and delivery confirmation.
Filing Electronically
The IRS recommends electronic filing as the most efficient method for submitting a tax return, and Form 1040-SR is eligible for this option. E-filing reduces common mathematical errors and provides confirmation that the IRS has received the return. Processing times for e-filed returns are also faster, especially for those anticipating a refund.
One method for e-filing is through IRS Free File, a partnership between the IRS and several tax software companies. This program allows taxpayers with an Adjusted Gross Income (AGI) below a certain threshold—$84,000 for the 2024 tax year—to prepare and file their federal taxes online at no cost. You can access this service through the IRS Free File portal on the IRS website.
For those whose income exceeds the Free File threshold, commercial tax preparation software is widely available and these programs support Form 1040-SR. Another option is to use an authorized e-file provider, such as a certified tax professional, who can prepare and submit the return on your behalf.