Hi, just a quick follow-up.  Reading from the link you provided:

Do I need to file my own taxes if I'm a dependent?

• Your unearned income (interest, dividends, capital gains, etc.) exceeds $1,250

What is unearned income?

• Retirement or Social Security income

So this seems to indicate that my son DOES HAVE to file...???  I understand that since (50% SSDI benefits + earned income (he has none)) is less than $25k, his SSDI is not TAXED, but does he have to FILE?  Just want to avoid a nasty letter from the IRS, know what I mean?  FYI, CAPS just for emphasis, not yelling :-).

Thx again!!