@Longswamp yes, you do.
Let's use an example: say $60,000 of SS income and that is the ONLY income you have. (frankly there is no reporting requirement, but let's go through the exercise).
1/2 of that is $30,000 less $25,000 or $5,000. Then half of that or $2500 is taxable income, but that is less than the standard deduction of $16,550 (over 65 years old)
