State tax filing

But according to Social Security web site (cut/pasted from SSA at https://www.ssa.gov/benefits/retirement/planner/taxes.html#:~:text=between%20%2425%2C000%20and%20%24....): 

"You will pay tax on only 85 percent of your Social Security benefits, based on Internal Revenue Service (IRS) rules. If you:

  • file a federal tax return as an "individual" and your combined income* is
    • between $25,000 and $34,000, you may have to pay income tax on up to 50 percent of your benefits.
    • more than $34,000, up to 85 percent of your benefits may be taxable."

      So there should never be a case in which the AGI  includes all of someone's Social Security income that year.  Right?  It will never be more than 85% taxable.