Claiming dependent elderly parents: Do they still need to file individual, non-joint returns?

[cluelessman]

If I claim both of my elderly parents as dependents on my taxes, do they still need to file non-joint returns?

Dad’s income:

$12,168 in Social Security benefits

$554.28 in pension income

Mom’s income:

$6,924 in Social Security benefits

$2,604 in IRA withdrawal

From my understanding, Social Security benefits are not counted as part of gross income for tax purposes. Given that the gross income limit for 2024 to require filing a return is $5,050, I believe my dad’s $554.28 pension income and my mom’s $2,604 IRA withdrawal would be included in their total gross income. Based on this, I assume neither of them would need to file a return, and I should be able to claim them as dependents.   They live with me and I pay the whole rent and every house hold bill.

[Bsch4477]

The $5050 figure is what qualifies you to claim them. They have no filing requirement. In addition, if you are unmarried you can file as Head of Household. 

[fanfare]

Your father's income is too high, unless it can be offset by losses on Schedule D or other losses.

If the person is married and files a joint return, you can't claim that person as your dependent.

@cluelessman 

[cluelessman]

@fanfare 

From my understanding both my parents social security benefits are considered non taxable.  Only taxable income would be the pension and ira withdrawal.  Both falls below the $5050 so I should be able to claim them? I just wanted to confirm this

As for my other question. I know if I claim them as dependent they can't file joint returns.  But do they still need to file non joint ones?

https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/can-you-claim-a-parent-as-a-dep...

"To be allowed to claim your parent as a dependent, your parent’s taxable income must be less than $4,700 for tax year 2023 (and $5,050 for 2024). This means that if your parent’s income falls into that threshold you aren’t eligible to claim them as a dependent. Non-taxable income such as Social Security does not factor into the calculation of total income for purposes of claiming a parent as a dependent."

[MinhT1]

At their levels of income, they are not required to file a tax return at all.

If your income is below the limits indicated in this TurboTax Help article, you aren't required to file a tax return.

[Bsch4477]

 You can claim them based on their low income and the fact that they don’t have a filing requirement because of their low income so they don’t have to file a return. 

[cluelessman]

@MinhT1

I have a question about filing taxes for a married couple aged 65 or over.

According to the IRS chart, a couple in this age group, filing jointly, would only need to file if their taxable income exceeds $32,300.

On their own, they wouldn’t be required to file a return since their income is below that threshold. However, if I claim them as dependents, they can no longer file jointly.

In this case, should I file them as "Married Filing Separately," or since their taxable income is still under the $32,300 threshold, can I assume they wouldn't need to file a return even as dependents?

[cluelessman]

@Bsch4477 

Thank you. 

[fanfare]

Your father has a pension of $554.28 ?

I multiplied by 12 to reach my conclusion.

@cluelessman 

[cluelessman]

@fanfare 

I see.  Sorry for the confusion.  Everything I posted was for the year.