For a married couple is there a minimum income that must be reported to file federal income tax?

[John881]

My mother passed away June 2018. The only income my mother and father had in 2018 was social security, distribution from there IRAs, some interest and dividend from a bank account and an investment firm. There total income was approximately $26,445, $441 from interest & dividends, $9,300 from IRA distributions, $16,704 from social security. My father is 85 years old

[Rachel_W · Accepted solution]

First, I would like to express my condolences on the recent passing of your mother.  

The standard deduction for a couple filing Married Filing Jointly is $24,000 plus an additional $1,300 for each taxpayer over age 65 or blind.

Based on the income amounts you mentioned above, your parents are not required to file a Tax Return for 2018.  Their Social Security income will be nontaxable so they are under the filing limits.

However, if there was any federal or state taxes withheld from their IRA distributions or social security payments, your father would want to file a Tax Return as "Surviving Spouse" to receive those amounts back as a refund.