Everyone can file Form 1040. Only taxpayers who are age 65 or older have the option to file Form 1040-SR. A taxpayer with a straightforward tax situation can file Form 1040 or 1040-SR without the numbered schedules (Schedules 1 through 3).
In addition to Schedules 1 through 3, Form 1040 or 1040-SR also has additional Schedules. These schedules are used with Form 1040 or 1040-SR as needed to complete more complex tax returns.
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