{
  "id": "FORM_1040SR_SENIORS",
  "name": "Simplified Filing via Form 1040-SR",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must have attained age 65 as of the close of the taxable year.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Individuals age 65 or older can use a simplified tax form (1040-SR) regardless of the amount of taxable income or types of common income like Social Security or capital gains.",
  "irc_reference": "IRC §7805",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}