In one note, you state her income to be 24K and in another you state it to be 21K. Not sure which is correct.
However, going on your most recent comment that her social security income was $15.5K and even subtracting that from the larger amount of $24K would calculate her pension income to be $8,500, since you did not tell us the exact amount.
When comparing to the Chart A filing requirements for most people, if she is single and was 65 or older, then she is required to file a return if her gross income was at least $14,050, which it is not.
You would not include the social security income in the gross income to determine filing requirements unless one of the two exceptions occur:
- a. she is married filing a separate return and lived with her spouse at any time during 2020, or
- b. one-half of her social security benefits plus her other gross income and any tax-exempt interest is more than $25,000.
If we check b. above, half of her social security income is $7,750, so if adding $7,750 + 8,500= $16,250 is less than $14,050, so she is not required to file a return.
However, by filing a return, it will give IRS a chance of seeing her return for the purpose of the distribution of stimulus checks in the future,
I do not know what state your mother resides in, but you might consider looking into the state filing requirements, especially if there are any refundable credit opportunities available in that state for her.
