1040-SR U.S.

Tax Return for Seniors

Department of the Treasury—Internal Revenue Service
2023
Form

OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.

For the year Jan. 1–Dec. 31, 2023, or other tax year beginning , 2023, ending , 20 See separate instructions.
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. Presidential Election Campaign
Check here if you, or your
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code spouse if filing jointly, want $3
to go to this fund. Checking a
box below will not change
Foreign country name Foreign province/state/county Foreign postal code your tax or refund.
You Spouse

Filing Single Married filing jointly (even if only one had income) Married filing separately (MFS)
Status Head of household (HOH) Qualifying surviving spouse (QSS)
Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child’s
one box. name if the qualifying person is a child but not your dependent:
Digital At any time during 2023, did you: (a) receive (as a reward, award, or payment for
Assets property or services); or (b) sell, exchange, or otherwise dispose of a digital asset
(or a financial interest in a digital asset)? (See instructions.) . . . . . . . . . Yes No

Standard Someone can claim: You as a dependent Your spouse as a dependent

Deduction Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness
You:
Spouse: {
Were born before January 2, 1959
Was born before January 2, 1959
Are blind
Is blind
Dependents (2) Social security number (3) Relationship to (4) Check the box if qualifies for (see instructions):
(see instructions): (1) First name Last name you Child tax credit Credit for other dependents

If more than four

dependents, see
instructions and
check here

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

Attach
Form(s) W-2 b Household employee wages not reported on Form(s) W-2 . . . . . . 1b
here. Also
attach Forms c Tip income not reported on line 1a (see instructions) . . . . . . . . 1c
W-2G and
1099-R if tax d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) 1d
was
withheld. e Taxable dependent care benefits from Form 2441, line 26 . . . . . . 1e
If you did not
get a Form
f Employer-provided adoption benefits from Form 8839, line 29 . . . . 1f
W-2, see
instructions.
g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . 1g
h Other earned income (see instructions) . . . . . . . . . . . . . . 1h
i Nontaxable combat pay election (see instructions) . 1i
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . 1z
Attach 2a Tax-exempt interest . 2a b Taxable interest . . 2b
Schedule B
if required. 3a Qualified dividends . . 3a b Ordinary dividends . 3b
4a IRA distributions . . . 4a b Taxable amount . . 4b
5a Pensions and annuities 5a b Taxable amount . . 5b
6a Social security benefits . 6a b Taxable amount . . 6b
c If you elect to use the lump-sum election method, check here (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . .
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 71930F Form 1040-SR (2023)
Form 1040-SR (2023) Page 2

7 Capital gain or (loss). Attach Schedule D if required. If not required,

check here . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . 8
9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . . 9
10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . 10
11 Subtract line 10 from line 9. This is your adjusted gross income . . . 11
Standard
Deduction 12 Standard deduction or itemized deductions (from Schedule A) . . . 12
See Standard 13 Qualified business income deduction from Form 8995 or Form 8995-A . 13
Deduction Chart
on the last page 14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . 14
of this form.
15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your
taxable income . . . . . . . . . . . . . . . . . . . . . . . 15
Tax and 16 Tax (see instructions). Check if any from:
Credits
1 Form(s) 8814 2 Form(s) 4972 3 . . . . . . . 16
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
Payments 25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . 25a
b Form(s) 1099 . . . . . . . . . . . . . . . . 25b
c Other forms (see instructions) . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . 25d
26 2023 estimated tax payments and amount applied from 2022 return . . 26
If you have
a qualifying 27 Earned income credit (EIC) . . . . . . . . . . . 27
child, attach
Sch. EIC. 28 Additional child tax credit from Schedule 8812 . . . 28
29 American opportunity credit from Form 8863, line 8 . 29
30 Reserved for future use . . . . . . . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . 31
32 Add lines 27, 28, 29, 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
Go to www.irs.gov/Form1040SR for instructions and the latest information. Form 1040-SR (2023)
Form 1040-SR (2023) Page 3

Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the
amount you overpaid . . . . . . . . . . . . . . . . . . . . . 34
35a Amount of line 34 you want refunded to you. If Form 8888 is attached,
check here . . . . . . . . . . . . . . . . . . . . . . . . 35a
Direct deposit? b Routing number c Type: Checking Savings
See
instructions. d Account number

36 Amount of line 34 you want applied to your 2024

estimated tax . . . . . . . . . . . . . . . . 36
Amount 37 Subtract line 33 from line 24. This is the amount you owe.
You Owe For details on how to pay, go to www.irs.gov/Payments or see instructions 37
38 Estimated tax penalty (see instructions) . . . . . . 38
Third Party Do you want to allow another person to discuss this return with the IRS? See
Designee instructions . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No
Designee’s Phone Personal identification
name no. number (PIN)
Sign 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
Here information of which preparer has any knowledge.
Your signature Date Your occupation If the IRS sent you an Identity
Protection PIN, enter it here
Joint return? (see inst.)
See instructions.
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation If the IRS sent your spouse an
Keep a copy for
Identity Protection PIN, enter it here
your records. (see inst.)
Phone no. Email address
Preparer’s name Preparer’s signature Date PTIN Check if:
Paid
Self-employed
Preparer
Firm’s name Phone no.
Use Only Firm’s address Firm’s EIN
Go to www.irs.gov/Form1040SR for instructions and the latest information. Form 1040-SR (2023)
Form 1040-SR (2023) Page 4

Standard Deduction Chart*

Add the number of boxes checked in the “Age/Blindness” section of Standard Deduction on page 1 . . . . .

IF your filing AND the number of THEN your standard

status is. . . boxes checked is. . . deduction is. . .
1 $15,700
Single
2 17,550
1 $29,200
Married 2 30,700
filing jointly 3 32,200
4 33,700
Qualifying 1 $29,200
surviving spouse 2 30,700
Head of 1 $22,650
household 2 24,500
1 $15,350
Married filing 2 16,850
separately** 3 18,350
4 19,850
* 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 (2023)