1040-sr Instructions (2025)

If you are under 65, use the standard Form 1040. Your standard deduction is higher if you are 65 or older or blind.

| Filing Status | 0% taxable | Up to 50% taxable | Up to 85% taxable | |---------------|------------|-------------------|-------------------| | Single, Head of Household, Qualifying Widow(er) | Under $25,000 | $25,000–$34,000 | Over $34,000 | | Married Filing Jointly | Under $32,000 | $32,000–$44,000 | Over $44,000 | | Married Filing Separately (lived apart all year) | Under $25,000 | $25,000–$34,000 | Over $34,000 | | Married Filing Separately (lived together) | — | — | Up to 85% of benefits is taxable | 1040-sr instructions

You cannot take the standard deduction if you itemize. Part 3: Social Security Benefits – Are They Taxable? Up to 85% of your Social Security benefits may be taxable depending on your combined income : Combined income = Adjusted gross income (AGI) + nontaxable interest + ½ of Social Security benefits Taxability thresholds (2024): If you are under 65, use the standard Form 1040

Would you like a printable PDF summary or a checklist for filling out Form 1040-SR? Part 3: Social Security Benefits – Are They Taxable

Here is the complete content of the . These instructions are based on the most recent full revision (for tax year 2024, filed in 2025). Note that the IRS updates forms annually; always check the official IRS website for the latest versions. IRS Instructions for Form 1040-SR (2024) What is Form 1040-SR? Form 1040-SR is an alternative to the standard Form 1040 for taxpayers age 65 or older at the end of the tax year. It features a larger font and a simplified layout. You may use it regardless of income type or amount. Part 1: Who Can Use Form 1040-SR? You can use Form 1040-SR if you (or your spouse, if filing jointly) were age 65 or older on January 1, 2025 (for tax year 2024). There is no income limit. You can report all types of income: wages, pensions, Social Security, IRA distributions, capital gains, self-employment, etc.