The Jackson Heights–Roosevelt Avenue/74th Street station is a New York City Subway station complex served by the IRT Flushing Line and the IND Queens Boulevard Line. Located at the triangle of 74th Street, Broadway, and Roosevelt Avenue in Jackson Heights, Queens, it is served by the 7, E, and F trains at all times; the R train at all times except late nights; the M train weekdays during the day; and the <F> train during rush hours in the reverse peak direction.

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.