Form 1040 and Form 1040-SR are both standard U.S. individual income tax returns, and they're nearly identical in terms of what gets reported. The 1040-SR was introduced in 2019 specifically for taxpayers 65 and older, and the main difference is that it uses a larger font and clearer formatting to make it easier to read. Both forms cover the same income types, deductions, and credits — there's no tax benefit specific to one form over the other. The 1040-SR also includes a useful chart of standard deduction amounts, including the higher standard deduction that taxpayers 65 and older qualify for. You can use either form if you're 65 or older, and most tax software simply selects the appropriate one for you automatically based on your age.