1040-SR U.S. Tax Return for Seniors

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Form

TREASURY/IRS AND OMB USE ONLY DRAFT

1040-SR U.S. Income Tax Return for Seniors 2025
Department of the Treasury—Internal Revenue Service

For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
Filed pursuant to section 301.9100-2

OMB No.
1545-0074

See separate instructions.

, 20

Deceased MM / DD / YYYY Spouse MM / DD / YYYY

Combat zone

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.

City, town, or post office. If you have a foreign address, also complete spaces below.

Foreign country name

State

ZIP code

Check only
one box.

Presidential Election Campaign

Check here if you, or your
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

Foreign province/state/county

Single
Married filing jointly (even if only one had income)
Married filing separately (MFS). Enter spouse’s
SSN above and full name here:

Filing
Status

Check here if your main home,
and your spouse’s if filing a
joint return, was in the U.S.
for more than half of 2025.

Head of household (HOH)
Qualifying surviving spouse (QSS)
If you checked the HOH or QSS box,
enter the child’s name if the qualifying
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
Assets
Dependents
(see instructions)
If more
than four
dependents,
see instructions
and check
here . .

At any time during 2025, did you: (a) receive (as a reward, award, or payment for
property or services); or (b) sell, exchange, or otherwise dispose of a digital asset
(or a financial interest in a digital asset)? (See instructions.) . . . . . . . . .
Dependent 1
(1) First name
(2) Last name
(3) SSN
(4) Relationship
(5) Check if lived
with you more
than half of 2025
(6) Check if
(7) Credits

(a)

Yes

(b)

And in the U.S.

Full-time
student
Child
tax
credit

Dependent 2

Dependent 3

(a)

Yes

(b)

And in the U.S.

Permanently
and totally
disabled
Credit for
other
dependents

Yes

No

Dependent 4

(a)

Yes

(b)

And in the U.S.

(a)

Yes

(b)

And in the U.S.

Full-time
student

Permanently
and totally
disabled

Full-time
student

Permanently
and totally
disabled

Full-time
student

Permanently
and totally
disabled

Child
tax
credit

Credit for
other
dependents

Child
tax
credit

Credit for
other
dependents

Child
tax
credit

Credit for
other
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
Attach
Form(s) W-2
here. Also
attach Forms
W-2G and
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.

1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . .

1a

b Household employee wages not reported on Form(s) W-2 . . . . . .

1b

c Tip income not reported on line 1a (see instructions)

. . . . . . . .

1c

d Medicaid waiver payments not reported on Form(s) W-2 (see instructions)

1d

e Taxable dependent care benefits from Form 2441, line 26

1e

. . . . . .

f Employer-provided adoption benefits from Form 8839, line 31
g Wages from Form 8919, line 6

. . . .

1f

. . . . . . . . . . . . . . . . .

1g

h Other earned income (see instructions). Enter type and amount:
i

Nontaxable combat pay election (see instructions)

.

1h

1i

z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . .
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice,
see separate instructions.

Cat. No. 71930F

1z

Form 1040-SR (2025) Created 9/5/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

IRS Use Only—Do not write or staple in this space.

, 2025, ending

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 1040-SR (2025)

Attach
Sch. B
if required.

2a Tax-exempt interest

.

2a

b Taxable interest

. .

2b

3a Qualified dividends . .

3a

b Ordinary dividends .

3b

b Taxable amount

. .

4b

. .

5b

. .

6b

c Check if your child’s dividends are included in:
1
Line 3a
2
Line 3b
4a IRA distributions . . .

4a

c Check if (see instructions):
1
Rollover
2
5a Pensions and annuities

3

PSO

6a

b Taxable amount

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 . . . . . . . . .
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

Tax and
Credits

. . .

11a

b Amount from line 11a (adjusted gross income) . . . . . . . . . . .

11b

12a Someone can claim
b

Standard
Deduction
See Standard
Deduction
Chart on the
last page of
this form.

7a

You as a dependent

Your spouse as a dependent

Spouse itemizes on a separate return c

You were a dual-status alien

d You:
Spouse:

Were born before January 2, 1961
Was born before January 2, 1961

Are blind
Is blind

e Standard deduction or itemized deductions (from Schedule A)

. . .

12e

13a Qualified business income deduction from Form 8995 or Form 8995-A .

13a

b Additional deductions from Schedule 1-A, line 38 . . . . . . . . . .

13b

14

Add lines 12e, 13a, and 13b

15

Subtract line 14 from line 11b. If zero or less, enter -0-. This is your
taxable income . . . . . . . . . . . . . . . . . . . . . . .

15

Tax (see instructions). Check if any from:
Form(s) 8814
2
Form(s) 4972
1

16

16

. . . . . . . . . . . . . . . . . .

3

14

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)

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

b Taxable amount

5a

c Check if (see instructions):
1
Rollover
2
6a Social security benefits

3

QCD

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Form 1040-SR (2025)

Payments 25 Federal income tax withheld from:
and
a Form(s) W-2 . . . . . . . . . . . . . . . . .
Refundable
b Form(s) 1099 . . . . . . . . . . . . . . . .
Credits
c Other forms (see instructions) . . . . . . . . . .

25a
25b
25c

d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . .
26
If you have
a qualifying
child, you may
need to attach
Sch. EIC.

2025 estimated tax payments and amount applied from 2024 return . .

27a Earned income credit (EIC) . . . . . . . . . . .

27a

b Clergy filing Schedule SE (see instructions) . . . . . . . . . . .
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

34

If line 33 is more than line 24, subtract line 24 from line 33. This is the
amount you overpaid . . . . . . . . . . . . . . . . . . . . .

34

. . . . . . . .

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

26

If you made estimated tax payments with your former spouse in 2025,
enter their SSN (see instructions):

c If you do not want to claim the EIC, check here

Refund

25d

35a Amount of line 34 you want refunded to you. If Form 8888 is attached,
check here . . . . . . . . . . . . . . . . . . . . . . . .
35a
Direct deposit?
See instructions.

b Routing number

c Type:

d Account number
36 Amount of line 34 you want applied to your 2026
estimated tax . . . . . . . . . . . . . . . .

Amount 37
You Owe
38

Checking

Savings

36

Subtract line 33 from line 24. This is the amount you owe.
For details on how to pay, go to www.irs.gov/Payments or see instructions
Estimated tax penalty (see instructions) . . . . . .

37

38

Third
Party
Designee

Designee’s
name

Sign
Here

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
of which preparer has any knowledge.

Do you want to allow another person to discuss this return with the IRS? See instructions.
Phone
no.

Your signature
Joint return?
See instructions.
Spouse’s signature. If a joint return, both
Keep a copy for must sign.
your records.

Paid
Preparer
Use Only

Phone no.
Preparer’s name

Your occupation

Date

Spouse’s occupation

Firm’s name
Firm’s address

Go to www.irs.gov/Form1040SR for instructions and the latest information.

No

Personal identification number
(PIN)

Date

Email address
Preparer’s signature

Yes. Complete below.

Date

If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
If the IRS sent your spouse an
Identity Protection PIN, enter it
here (see inst.)
PTIN

Check if:
Self-employed

Phone no.
Firm’s EIN
Form 1040-SR (2025)

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 4

Form 1040-SR (2025)

Standard Deduction Chart *
Add the number of boxes checked on line 12d on page 2

IF your filing
status is...

THEN your standard
deduction is...

1

$17,750

2

19,750

1

$33,100

2

34,700

3

36,300

4

37,900

Qualifying
surviving spouse

1

$33,100

2

34,700

Head of
household

1

$25,625

2

27,625

1

$17,350

2

18,950

3

20,550

4

22,150

Married
filing jointly

Married filing
separately**

* 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)

DRAFT — DO NOT FILE

AND the number of
boxes checked is...

Single

DRAFT — DO NOT FILE

. . . . . . . . . . . . . . . . .