He may still be required to file a federal tax return even though Texas does not have a personal income tax. If he is single, he will be required to file a tax return if his taxable income is more than $12,400. Taxable income includes IRA and 401(k) withdrawals but does not include basic social security. If he files a tax return, he must report all of his taxable income.
If this interest statement is his only income other than Social Security, he would not be required to file a return.
