I'm POA for my mom and she has dementia so cannot file for herself. She has:
Social Security net benefits: $10,700
Pension (1099-R, code "7"): $5,200
LT Cap gain: $2,200
LT Cap loss carryover: $22,000
She lives in Oregon
I know if I go through the paperwork she owes nothing but that's because of the standard deduction and cap-loss carryover. But her total income above adds to $18,100
Does she need to file?
Thank you!
