Line by Line Instructions Free File Fillable Forms - IRS 2025

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Form 1040-SR is an alternative version of the 1040 form that features a larger print and an easy-to-read standard deduction table. Form 1040-SR can be used by seniors 65 and older filing a paper return. Other than these accommodations, it functions the same as the standard 1040 form.
For single filers and heads of households age 65 and over, the additional standard deduction increases slightly from $1,950 in 2024 (returns youll file soon in early 2025) to $2,000 in 2025 (returns youll file in early 2026). For 2025, married couples over 65 filing jointly will also see a modest benefit.
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.
Free File Fillable Forms is available for the 2024 tax year until mid-October 2025.
If you are at least 65, unmarried, and receive $16,550 or more in nonexempt income in addition to your Social Security benefits, you typically need to file a federal income tax return (tax year 2024).
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Unlike Form 1040, which deals with income from the previous year, your 1040-ES is used to calculate estimated tax payments for the current tax year. If youre required to pay quarterly estimated taxes, learn how you can use Form 1040-ES to calculate and pay your taxes.
If you arent eligible to file your taxes for free through the IRS Free File program, you can still file for free using Free File Fillable Forms. These are electronic federal tax forms you can fill out and file online at no charge. To get started, go to IRS.gov/freefile and click on Use Free File Fillable Forms.
Get the current filing years forms, instructions, and publications for free from the IRS. Download them from IRS.gov. Order online and have them delivered by U.S. mail. Order by phone at 1-800-TAX-FORM (1-800-829-3676)

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