What age must taxpayers be to use Form 1040-SR as an alternative to Form 1040?

Form 1040-SR is specifically designed for use by senior taxpayers who are 65 years of age or older. This form provides a simpler format, including larger print and a standard deduction that may be more advantageous for older taxpayers. It allows individuals in this age group to report their income and calculate their taxes in a way that is accessible and straightforward, reflecting the needs of many seniors.

Taxpayers under the age of 65 are not eligible to use Form 1040-SR, and they must instead file the standard Form 1040. This distinction is important for ensuring that older individuals have tools that cater to their specific needs, particularly as they navigate retirement income and other financial considerations. Thus, the requirement of being 65 or older to use Form 1040-SR highlights the intention behind its design to serve senior taxpayers effectively.