Official Legal Form
Form 1040-SR PDF
Published by IRS — Tax Forms & Petitions. Mirrored here in its unmodified, original form for free public access.
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1040-SR U.S. Income Tax Return for Seniors 2025
Department of the Treasury—Internal Revenue Service
Form OMB No.
1545-0074 IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 2025, or other tax year beginning , 2025, ending , 20 See separate instructions.
Filed pursuant to section 301.9100-2 Combat zone Deceased MM / DD / YYYY Spouse MM / DD / YYYY
Other
Your first name and middle initial Last name Your social security number
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Check here if your main home,
and your spouse’s if filing a
joint return, was in the U.S.
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code for more than half of 2025.
Presidential Election Campaign
Check here if you, or your
Foreign country name Foreign province/state/county Foreign postal code spouse if filing jointly, want $3 to
go to this fund. Checking a box
below will not change your tax
or refund. You Spouse
Filing Single Head of household (HOH)
Status Married filing jointly (even if only one had income) Qualifying surviving spouse (QSS)
Married filing separately (MFS). Enter spouse’s If you checked the HOH or QSS box,
Check only SSN above and full name here: enter the child’s name if the qualifying
one box. person is a child but not your dependent:
If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax
year, check the box and enter their name (see instructions and attach statement if required):
Digital At any time during 2025, did you: (a) receive (as a reward, award, or payment for
Assets property or services); or (b) sell, exchange, or otherwise dispose of a digital asset
(or a financial interest in a digital asset)? (See instructions.) . . . . . . . . . Yes No
Dependents Dependent 1 Dependent 2 Dependent 3 Dependent 4
(1) First name
(see instructions)
(2) Last name
(3) SSN
If more (4) Relationship
than four (5) Check if lived (a) Yes (a) Yes (a) Yes (a) Yes
dependents, with you more
than half of 2025 (b) And in the U.S. (b) And in the U.S. (b) And in the U.S. (b) And in the U.S.
see instructions
and check (6) Check if Full-time Permanently Full-time Permanently Full-time Permanently Full-time Permanently
student and totally student and totally student and totally student and totally
here . . disabled disabled disabled disabled
(7) Credits Child Credit for Child Credit for Child Credit for Child Credit for
tax other tax other tax other tax other
credit dependents credit dependents credit dependents credit dependents
Check if your filing status is MFS or HOH and you lived apart from your spouse for the last 6
months of 2025, or you are legally separated according to your state law under a written
separation agreement or a decree of separate maintenance and you did not live in the same
household as your spouse at the end of 2025.
Income 1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . 1a
Attach b Household employee wages not reported on Form(s) W-2 . . . . . . 1b
Form(s) W-2
here. Also c Tip income not reported on line 1a (see instructions) . . . . . . . . 1c
attach Forms
W-2G and d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) 1d
1099-R if tax e Taxable dependent care benefits from Form 2441, line 26 . . . . . . 1e
was withheld.
If you did not f Employer-provided adoption benefits from Form 8839, line 31 . . . . 1f
get a Form
W-2, see
g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . 1g
instructions. h Other earned income (see instructions). Enter type and amount:
1h
i Nontaxable combat pay election (see instructions) . 1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . 1z
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Cat. No. 71930F Form 1040-SR (2025) Created 9/5/25
see separate instructions.
Form 1040-SR (2025) Page 2
Attach 2a Tax-exempt interest . 2a b Taxable interest . . 2b
Sch. B
if required. 3a Qualified dividends . . 3a b Ordinary dividends . 3b
c Check if your child’s dividends are included in:
1 Line 3a 2 Line 3b
4a IRA distributions . . . 4a b Taxable amount . . 4b
c Check if (see instructions):
1 Rollover 2 QCD 3
5a Pensions and annuities 5a b Taxable amount . . 5b
c Check if (see instructions):
1 Rollover 2 PSO 3
6a Social security benefits 6a b Taxable amount . . 6b
c If you elect to use the lump-sum election method, check here (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . .
d If you are married filing separately and lived apart from your spouse the
entire year (see inst.), check here . . . . . . . . . . . . . . .
7a Capital gain or (loss). Attach Schedule D if required . . . . . . . . . 7a
b Check if: Schedule D not required
Includes child’s capital gain or (loss)
8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . 8
9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income . . 9
10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . 10
11a Subtract line 10 from line 9. This is your adjusted gross income . . . 11a
Tax and b Amount from line 11a (adjusted gross income) . . . . . . . . . . . 11b
Credits 12a Someone can claim You as a dependent Your spouse as a dependent
b Spouse itemizes on a separate return c You were a dual-status alien
d You: Were born before January 2, 1961 Are blind
Standard Spouse: Was born before January 2, 1961 Is blind
Deduction e Standard deduction or itemized deductions (from Schedule A) . . . 12e
See Standard
Deduction 13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a
Chart on the
last page of b Additional deductions from Schedule 1-A, line 38 . . . . . . . . . . 13b
this form.
14 Add lines 12e, 13a, and 13b . . . . . . . . . . . . . . . . . . 14
15 Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income . . . . . . . . . . . . . . . . . . . . . . . 15
16 Tax (see instructions). Check if any from:
1 Form(s) 8814 2 Form(s) 4972 3 16
17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . 17
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . 18
19 Child tax credit or credit for other dependents from Schedule 8812 . . 19
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . 20
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . 21
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . 22
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . 23
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . 24
Go to www.irs.gov/Form1040SR for instructions and the latest information. Form 1040-SR (2025)
Form 1040-SR (2025) Page 3
Payments 25 Federal income tax withheld from:
and a Form(s) W-2 . . . . . . . . . . . . . . . . . 25a
Refundable
Credits b Form(s) 1099 . . . . . . . . . . . . . . . . 25b
c Other forms (see instructions) . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . 25d
26 2025 estimated tax payments and amount applied from 2024 return . . 26
If you made estimated tax payments with your former spouse in 2025,
If you have enter their SSN (see instructions):
a qualifying
child, you may 27a Earned income credit (EIC) . . . . . . . . . . . 27a
need to attach
Sch. EIC.
b Clergy filing Schedule SE (see instructions) . . . . . . . . . . .
c If you do not want to claim the EIC, check here . . . . . . . . .
28 Additional child tax credit (ACTC) from Schedule
8812. If you do not want to claim the ACTC, check
here . . . . . . . . . . . . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8 . 29
30 Refundable adoption credit from Form 8839, line 13 . 30
31 Amount from Schedule 3, line 15 . . . . . . . . 31
32 Add lines 27a, 28, 29, 30, and 31. These are your total other payments
and refundable credits . . . . . . . . . . . . . . . . . . . . 32
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . 33
Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the
amount you overpaid . . . . . . . . . . . . . . . . . . . . . 34
35a Amount of line 34 you want refunded to you. If Form 8888 is attached,
check here . . . . . . . . . . . . . . . . . . . . . . . . 35a
Direct deposit? b Routing number c Type: Checking Savings
See instructions.
d Account number
36 Amount of line 34 you want applied to your 2026
estimated tax . . . . . . . . . . . . . . . . 36
Amount 37 Subtract line 33 from line 24. This is the amount you owe.
You Owe For details on how to pay, go to www.irs.gov/Payments or see instructions 37
38 Estimated tax penalty (see instructions) . . . . . . 38
Third Do you want to allow another person to discuss this return with the IRS? See instructions. Yes. Complete below. No
Party
Designee’s Phone Personal identification number
Designee name no. (PIN)
Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of
my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information
Here of which preparer has any knowledge.
Your signature Date Your occupation If the IRS sent you an Identity
Protection PIN, enter it here
Joint return? (see inst.)
See instructions.
Spouse’s signature. If a joint return, both Date Spouse’s occupation If the IRS sent your spouse an
Keep a copy for must sign.
Identity Protection PIN, enter it
your records.
here (see inst.)
Phone no. Email address
Paid Preparer’s name Preparer’s signature Date PTIN Check if:
Self-employed
Preparer
Firm’s name Phone no.
Use Only Firm’s address Firm’s EIN
Go to www.irs.gov/Form1040SR for instructions and the latest information. Form 1040-SR (2025)
Form 1040-SR (2025) Page 4
Standard Deduction Chart *
Add the number of boxes checked on line 12d on page 2 . . . . . . . . . . . . . . . . .
IF your filing AND the number of THEN your standard
status is... boxes checked is... deduction is...
1 $17,750
Single
2 19,750
1 $33,100
Married 2 34,700
filing jointly 3 36,300
4 37,900
Qualifying 1 $33,100
surviving spouse 2 34,700
Head of 1 $25,625
household 2 27,625
1 $17,350
Married filing 2 18,950
separately** 3 20,550
4 22,150
* Don’t use this 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. Instead, see instructions.
** You can check the boxes for your spouse if your filing status is married filing separately and your spouse had no
income, isn’t filing a return, and can’t be claimed as a dependent on another person’s return.
Go to www.irs.gov/Form1040SR for instructions and the latest information. Form 1040-SR (2025)
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