Does she get Social Security Disability SSDI? It might be partly taxable. You have to enter the SSA-1099 into your return. If you file separately she would have to file a return and report it and it would become taxable.
Up to 85% of Social Security becomes taxable when all your other income plus 1/2 your social security, reaches:
Married Filing Jointly: $32,000
Single or head of household: $25,000
Married Filing Separately: 0
