Why is widow's SS & pension not taxable?

[kgray410]

I'm filing taxes for a neighbor. She is a widow (husband passed in 2015, no dependents). She received $17,644 in SS and $5,040 from his pension (her only income). There were no federal taxes taken out of either, and she's getting no refund, other than $96 paid to the state from the pension. She's always received a large refund in the past. I understand that, if she paid no tax, she can't get a refund. My question is: why was this income not taxable? I can't find an answer that seems to fit her situation. Is it the income bracket? The fact that it's surviving spouse benefits? We're just trying to understand it, so we make sure she's not making a mistake of some kind.

[KatherineC · Accepted solution]

Your neighbor most likely doesn’t have enough other income to make any of her social security income taxable.  Please go to the link below for the social security benefits worksheet.  Work through the schedule and it will tell you whether or not any of your social security is taxable. 

 https://apps.irs.gov/app/vita/content/globalmedia/social_security_benefits_worksheet_1040i.pdf  

Or you can look at the social security benefits worksheet.  Please click on Forms in the upper right corner. When you are in Forms mode look at the Forms in My Return, scroll to Social Security Benefits Worksheet and click on it.  (Please see screenshot below)

[Edited to change instructions for looking at Form 1/20/17 5:33 PM]

[kgray410]

Thank you!

[KatherineC]

You're welcome!