Does my Step Dad need to file, he receives 16836 in SS, and 5,763 in pension and IRA

[weber]

Does my Step Dad need to file, he receives 16,836 in Social Security and 5,763 from pension and IRA.

[Hal_Al]

No, unless he is married. None of his SS is taxable and the $5763 of other income is below the $12,000 filing threshold.

If he is married, his spouse's income must be considered.

Social security only becomes taxable when added to sufficient other income.

Social security (including SSDI) becomes taxable when your income, including 1/2 your social security, reaches:

Married Filing Jointly(MFJ): $32,000

Single or head of household: $25,000

Married Filing Separately and lived with your spouse at any time during the tax year: $0

[SweetieJean]

State filing requirements may be different.

[weber]

So his Social Security is not included in his gross income for filing requirements?

[Hal_Al]

That's correct.