Table of Contents Expand Table of Contents What Is Form 1040-SR? Tips for Filing The Bottom Line Form 1040-SR U.S. Tax Return for Seniors: Definition and Filing The form for those 65 and older is easier to read and fill out By Nicole Fallon-Peek Full Bio Nicole Fallon-Peek is a freelance journalist who has covered small business, careers and finance for 15 years. She is a small business owner and former managing editor of Business News Daily. Her work has appeared in numerous business-focused publications. She joined Investopedia as a freelance contributor in 2025. Learn about our editorial policies Updated April 17, 2025 Reviewed by Lea D. Uradu Reviewed by Lea D. Uradu Full Bio Lea Uradu, J.D., is a Maryland state registered tax preparer, state-certified notary public, certified VITA tax preparer, IRS annual filing season program participant, and tax writer. Learn about our Financial Review Board Fact checked by Suzanne Kvilhaug Fact checked by Suzanne Kvilhaug Full Bio See More Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. Learn about our editorial policies Part of the Series Federal Tax Forms How to Find and File Your Federal Tax Forms W- Forms Form W-2 Form W-2G The Purpose of the IRS W-4 Form How to Fill Out a W4 Form Form W-8 Form W-9 1040 Forms Form 1040 Form 1040-NR Form 1040-SR CURRENT ARTICLE Form 1040-V Form 1040X 1099 Forms The Purpose of 1099 Forms Things to Know About 1099s Form 1099-A Form 1099-B 1099 Forms C–H 1099-C Form 1099-CAP Form 1099-DIV Form 1099-G Form 1099-H 1099 Forms INT–OID Form 1099-INT Form 1099-K Form 1099-LTC Form 1099-MISC Form 1099-OID 1099 Forms PATR–SA Form 1099-PATR Form 1099-Q Form 1099-R Form 1099-SA Forms 706–1098 Form 706 Form 706-GS(D) Form 843 Form 1078 Form 1095-B Form 1098 Forms 1310–4070A Form 1310 Form 2441 Form 2848 The Purpose of IRS Form 2848 Form 4070A Forms 4506–8379 Form 4506 Form 4868 Form 5329 Form 5498 Form 6251 Form 8379 Forms 8396–9465 Form 8396 Form 8606 Form 8689 Form 8888 Form 8949 Form 8962 Form 9465 Andresr / Getty Images Close To simplify taxes for those ages 65 and older, the Internal Revenue Service (IRS) offers Form 1040-SR, an optimized version of the standard Form 1040 featuring larger print and tax benefits for older adults. Here’s a quick guide to understanding this form, who is eligible to use it, and when it makes sense. Key Takeaways Form 1040-SR is a simplified version of Form 1040 that offers American taxpayers ages 65+ a way to file their taxes, whether or not they itemize deductions.Unlike its predecessor, Form 1040EZ, there are no income limits with Form 1040-SR.Those over 65 are not required to use Form 1040-SR to file. They can continue to use the standard 1040 form if they wish. What Is Form 1040-SR? Tax forms often use small, hard–to-read font and complex terminology, which can be challenging for older adults who complete their tax returns manually. The IRS introduced Form 1040-SR to improve the process as part of the Bipartisan Budget Act of 2018. This new form replaced Form 1040EZ and Form 1040A. Form 1040-SR is identical to Form 1040 but has a layout designed for older adults. It also specifically highlights benefits for older adults, like a higher standard deduction for taxpayers 65 or older who do not itemize their deductions. "The 1040-SR is actually the exact same as the standard 1040 in terms of substance—it just has bigger print, so it's easier to read,” says Kari Brummond, an accountant with TaxCure.com. “It's really up to seniors which form they want to use. If they pay a tax preparer, they can request their return in either format." There are no income limits using Form 1040-SR. Taxpayers may report a variety of income sources, regardless of income level, including: Wages Salaries Tips Taxable scholarship or fellowship grants Unemployment compensation Alaska Permanent Fund dividends Social Security benefits Distributions from qualified retirement plans Annuities or similar deferred-payment arrangements Interest and dividends Capital gains and losses Form 1040-SR is available on the IRS website. Tips for Filing Form 1040-SR If you’re considering using Form 1040-SR, follow these tips for a smooth filing process. Make Sure You’re Eligible If you want to use Form 1040-SR for a specific tax year, you must be 65 by the end of that year, plus a day. That is, the IRS considers those turning 65 on Jan. 1 of the following year to be eligible (e.g., you can file Form 1040-SR for tax year 2025 if you will be 65 on or before Jan. 1, 2026). Fast Fact Eligibility is not dependent on employment status—working, non-working, and retired individuals who meet the age requirement all qualify. However, those who don’t meet the age requirement must use the standard Form 1040. Know Which Schedule(s) You Need to File You may need to include supplementary schedule(s) based on your additional income, deductions, and payments, regardless of whether you use Form 1040 or 1040-SR. Here’s a quick breakdown: Schedule 1. Include this schedule if you have additional income, including unemployment compensation or prize money, or claimable deductions such as self-employment tax or student loan interest.Schedule 2. File this schedule if you owe additional taxes, like self-employment tax. Schedule 3. This schedule is required if you claim credits not listed on the form, including education or foreign tax credits, or excess Social Security tax withholdings. Brummond notes that some deductions available to older adults may also appear on these schedules. “If you have small business income on a Schedule C, you can actually claim your Medicare premiums as self-employed health insurance,” Brummond says. “That gives you a top-line deduction that reduces your taxable income but doesn't reduce your self-employment tax.” Decide Whether You Should DIY or Hire a Tax Professional While you may feel confident in filing your tax returns, getting professional assistance can reduce the risk of errors, according to Brummond. This is especially true for those with complex tax situations, like freelancers and small business owners. “If you have a more complicated tax situation... a tax professional can help you ensure you get all your business deductions and that you coordinate your business income with your retirement income in the most advantageous way possible for your tax situation,” Brummond says. For seniors concerned about the cost of tax assistance, there are plenty of affordable options, including tax preparation software and local support services. “Check your local library—they often offer tax prep help for people under a certain income,” Brummond says. “The IRS, along with the AARP, also hosts Tax Counseling for the Elderly (TCE) clinics to help seniors with tax prep.” The Bottom Line Those age 65 and older can simplify tax filing with Form 1040-SR. This option is only available to those who meet the age requirement—those under age 65 must use Form 1040. While using Form 1040-SR isn’t required, taxpayers who do may benefit from a filing process designed to be easier for older adults. Article Sources Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts. We also reference original research from other reputable publishers where appropriate. You can learn more about the standards we follow in producing accurate, unbiased content in our editorial policy. Internal Revenue Service. "Form 1040-SR 2024." Congress.gov. "H.R.1892-Bipartisan Budget Act of 2018." Internal Revenue Service. "Tips for Seniors in Preparing Their Taxes." Internal Revenue Service. "Publication 554 (2024), Tax Guide for Seniors." Internal Revenue Service. "About Form 1040, U.S. Individual Income Tax Return." Take the Next Step to Invest Advertiser Disclosure × The offers that appear in this table are from partnerships from which Investopedia receives compensation. This compensation may impact how and where listings appear. Investopedia does not include all offers available in the marketplace. Part of the Series Federal Tax Forms How to Find and File Your Federal Tax Forms W- Forms Form W-2 Form W-2G The Purpose of the IRS W-4 Form How to Fill Out a W4 Form Form W-8 Form W-9 1040 Forms Form 1040 Form 1040-NR Form 1040-SR CURRENT ARTICLE Form 1040-V Form 1040X 1099 Forms The Purpose of 1099 Forms Things to Know About 1099s Form 1099-A Form 1099-B 1099 Forms C–H 1099-C Form 1099-CAP Form 1099-DIV Form 1099-G Form 1099-H 1099 Forms INT–OID Form 1099-INT Form 1099-K Form 1099-LTC Form 1099-MISC Form 1099-OID 1099 Forms PATR–SA Form 1099-PATR Form 1099-Q Form 1099-R Form 1099-SA Forms 706–1098 Form 706 Form 706-GS(D) Form 843 Form 1078 Form 1095-B Form 1098 Forms 1310–4070A Form 1310 Form 2441 Form 2848 The Purpose of IRS Form 2848 Form 4070A Forms 4506–8379 Form 4506 Form 4868 Form 5329 Form 5498 Form 6251 Form 8379 Forms 8396–9465 Form 8396 Form 8606 Form 8689 Form 8888 Form 8949 Form 8962 Form 9465 Read more Personal Finance Taxes Income Tax Forms 1040 - 1099 Partner Links Take the Next Step to Invest Advertiser Disclosure × The offers that appear in this table are from partnerships from which Investopedia receives compensation. This compensation may impact how and where listings appear. Investopedia does not include all offers available in the marketplace.