When a Retired Person has to file?

Forum|Forum|3 months ago
April 10, 2026
1 reply
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I have a retired friend who is wondering if she even has to file a return this year. Her info for 2025 is:

She is a widow (single) and recieved $21,000 Social Security benefits and $6,000 distribution from her retirement Annuity. Nothing else. She was or is not employed at any job.

Now from what I read on a quick search, her social security benefits are not considered income. And her 6,000 Annuity distribution is (I believe is considered) passive income and besides it's below her Standard deduction of $17,000 if I read my searches correctly. Anyone have any quick input on this?

Not A Product Question

Best answer by xmasbaby0

The rules are different if you file married filing separately. That is what you are actually seeing.

If you are receiving Social Security benefits, your SS is 85% taxable if you file MFS.

You need to file a federal return if half your Social Security plus your other income is

Single or Head of Household $25,000

Married Filing Jointly $32,000

Married Filing Separately $0

@RB287a

xmasbaby0

Level 15

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F

You need to file a federal return if half your Social Security plus your other income is

Single or Head of Household $25,000

Married Filing Jointly $32,000

Married Filing Separately $0

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

RB287aAuthor

Level 5

I went here
https://itap1.for.irs.gov/owda/0/investigate/WhoMustFile_ITA/en-US/ScreenOrder~Main~qs%24summary%24global%24global
and plugged in her data. This time I put 24,500 SS and 6250 IRA distribution. Then 1/2 of SS (=$1250) + 6250 = 1850 total gross income. Answered all the questions and it put this out.
---
You are required to file a tax return for 2025.
Your return's gross income is equal to, or exceeds, $17,750.00 (Edit add me, now that 17,750 is the standard deduction filing single for 2025, end Edit add me)
What tax year are you asking about? 2025
What is your filing status for 2025? Single
Did you receive SS benefits in 2025? Yes
What total of SS benefits from box 5 of Form SSA-1099? $24,500
What total amount of wages, interest and other taxable income? $6,200
Did you have any tax-exempt interest in 2025? No
Can you be claimed as dependent on other taxpayer's return? No
Were you age 65 or older as of January 1, 2026? Yes
What was your gross income in 2025? $18,500
---
But yet if you look here,
https://itap1.for.irs.gov/owda/0/resource/WhoMustFile_ITA/en-US/help/grinc2021.html
It says
---
Include part of your SS benefits on total gross income IF:
1. Married, filing separate and lived with spouse during year;
OR
2. Half of SS benefits plus other gross income IS MORE than $25,000.
---
So again one scenario says you must file IF you exceed the Standard Deduction of 17,750 total gross income.
And then yet another says Only if Half of SS benefits plus other gross income IS MORE than $25,000.