Introduction

Also see the instructions for Schedule 1 through Schedule 3 that follow the Form 1040 and 1040-SR instructions.

What form to file.

Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1961.

Fiscal-year filers.

If you are a fiscal-year filer using a tax year other than January 1 through December 31, 2025, enter the beginning and ending months of your fiscal year in the entry space provided at the top of page 1 of Form 1040 or 1040-SR.

Section references are to the Internal Revenue Code.