Do I need to file income taxes at age 92

[Chung11358]

Question: Do I need to file for my mother inlaw income taxes at age 92, she is independent and her husband pass away last year and now she only collects Social Security and she also own with her husband 50% of the property house rental but have no rental income for two years because the tenant eviction process on going. Can she still filing income taxes.?

[TomK2023]

If Social Security is her only source of income, then she does not need to file a tax return.

The IRS lets you deduct ordinary and necessary expenses required to manage, conserve, or maintain property that you rent to others.  You're allowed to deduct these expenses if your property is vacant, as long as you're trying to rent it.