Form 1040-SR: U.S. Income Tax Return for Seniors

Form 1040-SR is the income tax return for seniors. On page 1 you enter your name, Social Security number, and home address, then check one filing status. You can list up to four dependents with their names, Social Security numbers, and relationship to you, and mark whether each one counts for the child tax credit or the credit for other dependents. If you have more than four dependents, the form points you to the instructions and asks you to check a box.

• Filing statuses: single, married filing jointly, married filing separately, head of household, qualifying surviving spouse
• Check the box if your main home, and your spouse's on a joint return, was in the U.S. for more than half of 2025
• Check a box if you or your spouse want $3 to go to the Presidential Election Campaign Fund
• Answer yes or no on whether you received, sold, exchanged, or disposed of a digital asset at any time during 2025

This revision covers the year Jan. 1 to Dec. 31, 2025. If your tax year is different, you write the beginning and ending dates in the spaces at the top. The form itself does not print a due date, so treat it as the return you use to report income for 2025. Boxes at the top of page 1 also let you mark a combat zone return, a deceased taxpayer or spouse along with the date, or a return filed pursuant to section 301.9100-2.

Start with income. Line 1a is the total from box 1 of your Forms W-2, and lines 1b through 1h pick up household employee wages, tips not already counted, Medicaid waiver payments, and other earned income. Lines 2 through 7 handle interest, dividends, IRA distributions, pensions and annuities, Social Security benefits, and capital gain or loss. Line 9 adds them up as total income. After adjustments from Schedule 1, line 11a is your adjusted gross income. From there you subtract deductions, figure tax, apply credits, and total your payments.

• Attach your Forms W-2, and attach Forms W-2G and 1099-R if tax was withheld
• Attach Schedule B if required, and Schedule D for capital gain or loss if required
• Sign and date the bottom of page 3 and enter your occupation. Both spouses sign a joint return
• Check yes in the Third Party Designee box if you want someone else to discuss the return with the IRS

The chart sits on page 4. First count the boxes you checked on line 12d, one for each person born before January 2, 1961, and one for each person who is blind. Then read across your filing status. Single is $17,750 for one box and $19,750 for two. Married filing jointly runs $33,100, $34,700, $36,300, and $37,900 for one through four boxes. Qualifying surviving spouse is $33,100 or $34,700. Head of household is $25,625 or $27,625. Married filing separately runs $17,350, $18,950, $20,550, and $22,150.

• Skip the chart and see the instructions if someone can claim you or your spouse as a dependent, your spouse itemizes on a separate return, or you were a dual-status alien
• On a married filing separately return, you can check your spouse's boxes only if they had no income, are not filing a return, and cannot be claimed as a dependent by someone else

If your total payments on line 33 come to more than your total tax on line 24, the difference goes on line 34 as the amount you overpaid. Line 35a is how much of that you want refunded, with spaces below it for your routing number, account type, and account number if you want direct deposit. Line 36 is the part you want applied to your 2026 estimated tax. If your tax is larger than your payments, line 37 is the amount you owe, and line 38 is the estimated tax penalty.