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Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
There is never a lifetime exemption from income tax. It depends on the amount and types of income you have. If your only income is a social security benefit, that is not taxable and a return is not required. But if you add a pension, 401k withdrawals, gambling winnings, or other types of income, you may need to file.
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