Form 1040-SR is available as an optional alternative to using Form 1040 for taxpayers who are age 65 or older. Form 1040-SR uses the same schedules and instructions as Form 1040 does.
Current revision
Below is a general guide to what Schedule(s) you will need to file. (See the instructions for Form 1040-SR for more information on the numbered schedules.) For Schedule A and the other lettered schedules, see Schedules for Form 1040 and 1040-SR.
| IF YOU... | THEN USE |
|---|---|
| Have additional income, such as unemployment compensation, prize or award money, gambling winnings. Have any deductions to claim, such as student loan interest deduction, self-employment tax, educator expenses. | Schedule 1 PDF |
| Owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other qualified retirement plans and tax-favored accounts, AMT, or need to make an excess advance premium tax credit repayment. | Schedule 2 PDF |
| Can claim any credit that you didn't claim on Form 1040 or 1040-SR, such as the foreign tax credit, education credits, general business credit. Have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld. | Schedule 3 PDF |
Recent developments
Revised 2022 Instructions for Form 1040 (and 1040-SR) -- 27-JAN-2023
Using a Social Security number (SSN) or individual taxpayer identification number (ITIN) when filing your tax return -- 25-JUNE-2021
Unemployment exclusion update for married taxpayers living in a community property state -- 24-MAY-2021
Form 1040, 1040-SR, or 1040-NR, line 3a, Qualified dividends -- 6-APR-2021
IRS Statement - American Rescue Plan Act of 2021 -- 12-MAR-2021