Where Seniors Must Look to Ensure the IRS Applies the New Benefit

For seniors filing taxes in 2026, Form 1040-SR has been updated — and one of the most important changes is a new checkbox that determines whether you receive the enhanced senior deduction. Missing this checkbox may result in the IRS not applying the deduction, which could mean a smaller refund or a higher tax owed.

This post will help you locate the new checkbox and ensure the deduction is properly claimed.

What Is Form 1040-SR?

Form 1040-SR is the simplified U.S. tax return designed specifically for seniors age 65 and older.

Its advantages include:

• larger print
• clearer layout
• more senior-friendly instructions
• better visibility of deductions
• highlights for retirement-related entries

And now — a dedicated control checkbox for the new senior deduction.

The New Checkbox: What It Does

The enhanced senior deduction is an above-the-line deduction of $6,000 per eligible taxpayer age 65 or older.

The new checkbox:

• alerts the IRS that the filer is claiming the deduction
• prevents IRS processing errors
• ensures the deduction is automatically applied in calculation
• helps prevent transcript adjustment or mismatch

This is especially important for those itemizing, because the deduction is not tied to standard vs. itemized deduction choices.

Where To Find the Checkbox on Form 1040-SR

While formatting may change slightly depending on the IRS revision year, generally:

• Look near the top portion of the form
• It will appear next to the age-related filing designation
• Next to each taxpayer (for joint returns)

For a married couple where both spouses are 65+, there may be two separate checkboxes — one for each spouse.

Checking one box does not automatically apply to both individuals.

Who Should Check the Box?

You should check the box if:

• You were age 65 or older at the end of the tax year
• You qualify for the senior deduction
• You are using Form 1040-SR
• You want the IRS system to auto-apply the deduction without manual review

Even if:

• you itemize
• you have complex deductions
• you have multiple income streams
• you claim other senior-related adjustments

You still qualify and should still check the box.

What Happens If You Don’t Check the Box?

If the box is overlooked:

• the IRS may not apply the deduction
• the return could be flagged for review
• the deduction may require manual correction
• your refund could be lower than expected
• your transcript may lack the deduction line entry

In many cases, not checking the box leads to:

• TC 570 — Refund Hold
  followed by
• TC 290 / 291 adjustments

This delays processing.

For Married Couples Filing Jointly

If both spouses are 65 or older:

• each must check their respective box
• each receives a $6,000 deduction

Total benefit:
$12,000 reduction in taxable income, automatically.

If only one spouse qualifies, only one box is checked.

Can Tax Software Handle This Automatically?

Not always.

If you e-file through:

• TurboTax
• H&R Block
• TaxAct
• FreeTaxUSA
• Cash App Taxes

the software usually marks the box for you — if the age was entered correctly.

But errors happen.

If:

• the birthday was entered incorrectly
• the system fails to propagate the checkbox
• the return was imported from a prior year with outdated data

the deduction may not be applied.

For that reason, even when e-filing, confirm:

• The checkbox is selected
• The deduction appears on the return summary

Never assume the software got it right.

The new Form 1040-SR checkbox is the key to ensuring the enhanced senior deduction is properly applied. Checking the box:

• confirms your eligibility
• reduces taxable income
• increases refund size
• prevents IRS mismatches
• speeds up return processing

If you are 65 or older — do not skip it.