Sec. 41106. FORM 1040SR FOR SENIORS
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## SEC. 41106 FORM 1040SR FOR SENIORS **[**[26 U.S.C. 7805 note](/us/usc/t26/s7805)**]** ###
(a)In General The Secretary of the Treasury (or the Secretary’s delegate) shall make available a form, to be known as “Form 1040SR”, for use by individuals to file the return of tax imposed by chapter 1 of the Internal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that— ####
(1)the form shall be available only to individuals who have attained age 65 as of the close of the taxable year, ####
(2)the form may be used even if income for the taxable year includes— #####
(A)social security benefits (as defined in section 86(d) of the Internal Revenue Code of 1986), #####
(B)distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annuities or other such deferred payment arrangements, #####
(C)interest and dividends, or #####
(D)capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and ####
(3)the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year. ###
(b)Effective Date The form required by subsection
(a)shall be made available for taxable years beginning after the date of the enactment of this Act.
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Sec. 41106
FORM 1040SR FOR SENIORS
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