What is the difference between Form 1040 and Form 1040-SR?

Form 1040-SR is an optional version of the return for taxpayers born before January 2, 1961 (IRS.gov: age 65 or older). It has the same lines as Form 1040 and uses the same schedules and instructions; its last page is a Standard Deduction Chart. Everyone, including people born before January 2, 1961, can file Form 1040 instead.

Where do I mail Form 1040-SR?

There is no single address. If you e-file, you don't mail the return. On paper, the address depends on where you live and on whether you are enclosing a check or money order; use the chart at the end of the 2025 Form 1040 and 1040-SR instructions or the IRS where to file page. Those addresses are for returns filed in 2026.

How do I sign Form 1040-SR?

The signature block is on page 3. If you file on paper, print the completed form and sign it by hand: digital, electronic or typed-font signatures are not valid on a paper-filed Form 1040-SR. If you e-file, you sign with a PIN (a Self-Select PIN with tax software, or a Self-Select PIN or Practitioner PIN through a tax practitioner); if the IRS issued you an identity protection PIN (IP PIN), it must also be on the e-filed return, or the signature is invalid and the return is rejected. On a joint return, both spouses must sign; if your spouse can't sign, see Pub. 501, and if your spouse died in 2025, see Death of a Taxpayer in the instructions.

How do I amend Form 1040-SR?

File Form 1040-X to change a return you already filed. It can be filed electronically with tax software to amend Form 1040 or 1040-SR for the current or two prior tax periods; returns older than that are amended on paper, and so is a prior-year return that was originally filed on paper during the current processing year. On paper, place behind Form 1040-X a completed and updated Form 1040-SR with your changes. Generally, to claim a refund, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later; a return filed early is considered filed on the due date (generally April 15), and the refund can be limited to tax paid within a lookback period. You may have more time if you live in a federally declared disaster area or are physically or mentally unable to manage your financial affairs (see Pub. 556).

Form 1040-SR (2025), U.S. Income Tax Return for Seniors

Tax Forms Individual Forms 1040 formsFillable Form 1040-SR (2025)

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What is Form 1040-SR?

Form 1040-SR, U.S. Income Tax Return for Seniors, is the IRS income tax return that taxpayers born before January 2, 1961 may use for 2025 instead of Form 1040. The form above is the 2025 revision (for the year January 1 to December 31, 2025, or another tax year beginning in 2025), four pages, OMB No. 1545-0074. Fill it out online, then download or print it.

Who can use Form 1040-SR?

For 2025, Form 1040-SR is available to you if you were born before January 2, 1961. IRS.gov describes it as an optional alternative to Form 1040 for taxpayers who are age 65 or older. It is never required: everyone can file Form 1040 instead.

Form 1040-SR vs. Form 1040

Same lines. The lines on Forms 1040 and 1040-SR are the same, and the IRS instructions refer to the line on either form.
Same schedules and instructions. Form 1040-SR uses the same schedules and the same instructions as Form 1040.
Standard Deduction Chart. The last page (page 4) of Form 1040-SR is a Standard Deduction Chart. Most Form 1040-SR filers find their standard deduction with that chart, while most Form 1040 filers use the amounts listed to the left of line 12e. Don't use the chart if someone can claim you (or your spouse if filing jointly) as a dependent, your spouse itemizes on a separate return, or you were a dual-status alien; see the instructions instead.
The chart stays with you. Don't file the Standard Deduction Chart with your return.

New on the 2025 form: Schedule 1-A and the enhanced deduction for seniors

The 2025 Form 1040-SR adds line 13b, "Additional deductions from Schedule 1-A, line 38", and the age boxes on line 12d now read "born before January 2, 1961" (the 2024 form said 1960). Schedule 1-A is a new schedule for claiming the deductions for no tax on tips, no tax on overtime, no tax on car loan interest, and the enhanced deduction for seniors.

The enhanced deduction for seniors (Schedule 1-A, Part V), as the 2025 instructions describe it:

Who: you (and/or your spouse if filing a joint return) were born before January 2, 1961, and you have a valid social security number, meaning one that is valid for employment and issued by the SSA before the due date of your 2025 return (including extensions); on a joint return, the spouse claiming the deduction must have a valid SSN. A taxpayer born before January 2, 1961 who died in 2025 before reaching age 65 doesn't qualify.
Married: you must file a joint return with your spouse to claim it.
Standard or itemized: it can be claimed whether you take the standard deduction or itemize on Schedule A.
Maximum: $6,000 per person, or $12,000 if you are married filing jointly and both spouses were born before January 2, 1961 and both have a valid SSN.
Income limit: the $6,000 per person amount is reduced if your modified adjusted gross income is more than $150,000 (married filing jointly) or $75,000 (single, head of household, or qualifying surviving spouse).

See the instructions for Schedule 1-A for the full rules.

How to fill out Form 1040-SR

fillable 1040-SR form in PDFLiner editor

Page 1: the tax year, your name, address and social security number (and your spouse's on a joint return), the Presidential Election Campaign boxes, filing status, the digital assets question, dependents, and wages and other earned income on lines 1a-1z.
Page 2: interest, dividends, IRA distributions, pensions and annuities, social security benefits and capital gain or loss (lines 2a-7a), Schedule 1 income and adjustments, and adjusted gross income (line 11a). Then Tax and Credits: the line 12d boxes if you or your spouse (on a joint return) were born before January 2, 1961 or were blind at the end of 2025, the standard deduction or itemized deductions (line 12e), Schedule 1-A deductions (line 13b), taxable income (line 15) and total tax (line 24). Don't check spouse boxes if your filing status is head of household; if you are married filing separately, check them only if your spouse had no income, isn't filing a return and can't be claimed as a dependent on another person's return. If your spouse was born before January 2, 1961 but died in 2025 before reaching age 65 (a person reaches 65 on the day before their 65th birthday), don't check the spouse's age box. If you are preparing a return for someone who died in 2025, see Pub. 501 first.
Page 3: payments and refundable credits (lines 25a-33), refund and direct deposit (lines 34-36), amount you owe (lines 37-38), third party designee, signature and paid preparer.
Page 4: the Standard Deduction Chart, for reference only.
Sign: a return filed on paper must be signed by hand; digital, electronic or typed-font signatures are not valid on a paper-filed Form 1040-SR, so print the completed form and sign it by hand. An e-filed return is signed with a PIN (a Self-Select PIN with tax software, or a Self-Select PIN or Practitioner PIN through a tax practitioner); if the IRS issued you an identity protection PIN (IP PIN), it must also be on the e-filed return, or the signature is invalid and the return is rejected. On a joint return, both spouses must sign; if your spouse can't sign, see Pub. 501, and if your spouse died in 2025, see Death of a Taxpayer in the instructions.

When is Form 1040-SR due?

File your 2025 Form 1040-SR (calendar year 2025) by April 15, 2026. If you file after this date, you may have to pay interest and penalties. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later (see Pub. 3). If you are a U.S. citizen or resident living outside the United States and Puerto Rico with your main place of business or post of duty outside them (or in military or naval service on duty outside them) on the due date, you get an automatic 2-month extension, to June 15, 2026, to file and pay, but interest is charged from April 15 on any unpaid tax. If you were affected by a disaster, you may have more time: see IRS.gov/DisasterRelief for the available disaster tax relief.

Need more time? File Form 4868 no later than the date your return is due to get an automatic 6-month extension of time to file (4 more months if you are out of the country and already have the 2-month extension: file Form 4868 by June 15, 2026 and check the box on line 8; to use the 2-month extension, attach a statement to your return explaining which situation qualifies you). You must properly estimate your 2025 tax liability on Form 4868; if the IRS later finds the estimate wasn't reasonable, the extension is null and void. The extension doesn't extend the time to pay your tax: if you don't pay by the original due date, you will owe interest on the unpaid tax and may owe penalties.

Where to file Form 1040-SR

If you e-file your return, there is no need to mail it. If you file on paper, the mailing address depends on where you live and on whether you are enclosing a check or money order: the chart at the end of the Form 1040 and 1040-SR instructions gives one address for returns that request a refund or don't enclose a payment, and another for returns that enclose a check or money order. The chart's addresses are for returns filed in 2026. Find yours in the IRS list Where to file addresses for taxpayers and tax professionals filing Form 1040.

Form 1040-SR resources

Form Versions

2022 Fillable Form 1040-SR for 2022 tax year Fill Out Form

2021 Fillable Form 1040-SR for 2021 tax year Fill Out Form

2020 Fillable Form 1040-SR for 2020 tax year Fill Out Form

2019 Fillable Form 1040-SR for 2019 tax year Fill Out Form

2023 Fillable Form 1040-SR (2023) year Fill Out Form

2024 Fillable Form 1040-SR for 2024 tax year Fill Out Form

Form 1040-SR: frequently asked questions

What is the difference between Form 1040 and Form 1040-SR?

Form 1040-SR is an optional version of the return for taxpayers born before January 2, 1961 (IRS.gov: age 65 or older). It has the same lines as Form 1040 and uses the same schedules and instructions; its last page is a Standard Deduction Chart. Everyone, including people born before January 2, 1961, can file Form 1040 instead.
Where do I mail Form 1040-SR?

There is no single address. If you e-file, you don't mail the return. On paper, the address depends on where you live and on whether you are enclosing a check or money order; use the chart at the end of the 2025 Form 1040 and 1040-SR instructions or the IRS where to file page. Those addresses are for returns filed in 2026.
How do I sign Form 1040-SR?

The signature block is on page 3. If you file on paper, print the completed form and sign it by hand: digital, electronic or typed-font signatures are not valid on a paper-filed Form 1040-SR. If you e-file, you sign with a PIN (a Self-Select PIN with tax software, or a Self-Select PIN or Practitioner PIN through a tax practitioner); if the IRS issued you an identity protection PIN (IP PIN), it must also be on the e-filed return, or the signature is invalid and the return is rejected. On a joint return, both spouses must sign; if your spouse can't sign, see Pub. 501, and if your spouse died in 2025, see Death of a Taxpayer in the instructions.
How do I amend Form 1040-SR?

File Form 1040-X to change a return you already filed. It can be filed electronically with tax software to amend Form 1040 or 1040-SR for the current or two prior tax periods; returns older than that are amended on paper, and so is a prior-year return that was originally filed on paper during the current processing year. On paper, place behind Form 1040-X a completed and updated Form 1040-SR with your changes. Generally, to claim a refund, Form 1040-X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later; a return filed early is considered filed on the due date (generally April 15), and the refund can be limited to tax paid within a lookback period. You may have more time if you live in a federally declared disaster area or are physically or mentally unable to manage your financial affairs (see Pub. 556).

Form 1040-SR (2025)