Do I need to file taxes - Social Security, Overseas Rental

[Rhema]

My mother is in her 70's (age) and receives social security income. She has rental properties overseas and in 2021 received approximately $4,000 rental income from them. That was her only source of additional income. Since this amount is less than the standard deduction, do I still need to file taxes for her? I started and see schedule E but then this question came to mind. I can't seem to get a clear answer with lots of google searching. Thanks in advance!

[ColeenD3 · Accepted solution]

Probably not. When you mention the $4,000, is this gross rent or after expenses? At this level of income, her social security is not taxable. If the gross rent is higher than her standard deduction, then yes, she has to file.

Filing requirement

• Single filing status:
  • $12,550 if under age 65
  • $14,250 if age 65 or older

[Rhema]

Thank you! It is gross rent. The expenses are minimal.