The IRT Flushing Line is a rapid transit route of the New York City Subway system, named for its eastern terminal in Flushing, Queens. It is operated as part of the A Division. The Interborough Rapid Transit Company (IRT), a private operator, had constructed the section of the line from Flushing, Queens, to Times Square, Manhattan between 1915 and 1928. A western extension was opened to Hudson Yards in western Manhattan in 2015, and the line now stretches from Flushing to Chelsea, Manhattan. It carries trains of the 7 local service, as well as the express <7> during rush hours in the peak direction. It is the only currently operational IRT line to serve Queens.

Flushing is a neighborhood in the north-central portion of the New York City borough of Queens. The neighborhood is the fourth-largest central business district in New York City. Downtown Flushing is a major commercial and retail area, and the intersection of Main Street and Roosevelt Avenue at its core is the third-busiest in New York City, behind Times Square and Herald Square.