I'm filing taxes for a neighbor. She is a widow (husband passed in 2015, no dependents). She received $17,644 in SS and $5,040 from his pension (her only income). There were no federal taxes taken out of either, and she's getting no refund, other than $96 paid to the state from the pension. She's always received a large refund in the past. I understand that, if she paid no tax, she can't get a refund. My question is: why was this income not taxable? I can't find an answer that seems to fit her situation. Is it the income bracket? The fact that it's surviving spouse benefits? We're just trying to understand it, so we make sure she's not making a mistake of some kind.