Yes, retirement income can count as gross income and taxable income.
You are required to file a Federal tax return if your gross income:
- was at least $12,950 for a single taxpayer under the age of 25 and
- was at least $14,700 for a single taxpayer age 65 or older.
TIAA-CREF pension distributions likely qualify as gross income but more information would be necessary to know for sure.
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