Form 1040‑SR, U.S. Tax Return for Seniors , is an optional, simplified version of the standard Form 1040 designed for taxpayers age 65 or older. It uses a larger font, clearer spacing, and a more straightforward layout to help seniors read and complete their federal income tax return. For tax year 2024 (filed in early 2025), the form retains the same core structure as the 2023 version, with inflation‑adjusted figures and any legislative updates.