Form 1040-SR

Form 1040-SR: Documents and forms you need to file

What documents do I need to file Form 1040-SR?

Filing Form 1040-SR requires gathering records for every income source you received during the tax year. Most seniors need at least a few key documents from employers, financial institutions and government agencies.

• You will need Form W-2 from any employer you worked for during the year.
• You will need Form SSA-1099 showing your total Social Security benefits.
• You will need Form 1099-R for distributions from pensions, annuities, IRAs or retirement plans.
• You will need Forms 1099-INT and 1099-DIV for interest and dividend income.
• You will need Form 1099-NEC or 1099-K for self-employment or freelance income.
• You should receive most of these by January 31 of the following year. If any are missing, contact the issuer directly or check your online account before the filing deadline.

What is Form SSA-1099 and how does it relate to 1040-SR?

Form SSA-1099 is the Social Security Benefit Statement mailed each January by the Social Security Administration. It reports your total benefits for the prior year and any federal tax withheld.

You use your SSA-1099 to fill in two lines on Form 1040-SR:

• Line 6a — your total Social Security benefits
• Line 6b — the taxable portion

Whether any benefits are taxable depends on your combined income, which includes adjusted gross income, nontaxable interest and half of your Social Security benefits. If you lost your SSA-1099, you can download a replacement at ssa.gov or call 1-800-772-1213.

How do I report pension and retirement income on Form 1040-SR?

Retirement income is usually reported on Form 1099-R, which you receive from your pension provider, IRA custodian or financial institution. This form may include distributions from pensions, annuities, 401(k) plans, traditional IRAs and other retirement accounts.

You use the amounts from Form 1099-R to complete the retirement income sections of Form 1040-SR:

• Lines 4a and 4b — IRA distributions (total and taxable amounts)
• Lines 5a and 5b — pensions and annuities (total and taxable amounts)

The taxable portion depends on the type of account and whether contributions were made with pre-tax or after-tax income. Traditional IRA and pre-tax 401(k) distributions are generally taxable, while qualified Roth IRA distributions are usually tax-free if certain requirements are met.

What schedules might I need alongside Form 1040-SR?

Many seniors can file Form 1040-SR on its own. However, certain income types or deductions require one or more additional schedules.

• Schedule 1 — for additional income like rental earnings, unemployment compensation or business income, and for adjustments like IRA contributions
• Schedule A — for itemizing deductions such as medical expenses, property taxes and charitable contributions instead of taking the standard deduction
• Schedule 1-A — a new form for the 2025 tax year that lets seniors 65 and older claim the enhanced deduction of up to $6,000 ($12,000 for joint filers) under the One Big Beautiful Bill Act
• The Schedule 1-A deduction is available whether you itemize or take the standard deduction. It phases out for single filers with modified adjusted gross income above $75,000 and joint filers above $150,000.

Need to file your tax return using Form 1040-SR?

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