Is there an age cut off where retirees don't have to file income taxes? I'm assisting my90 year old mother, a nursing home resident with taxes.

[DoninGA]

No, there is no age limit on reporting taxable income on a tax return.

However, if the Social Security benefits are the Only income to be reported on the tax return, then there is no reason or need to file a tax return.

[xmasbaby0]

There is no age cutoff.  It depends completely on income.  Try answering these questions for her:

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F

[Bsch4477]

Income, not age, determines whether you must file a tax return. See this publication for all the details. 

https://www.irs.gov/pub/irs-pdf/p501.pdf

[Critter]

I had a client who filed a return every year until she passed at 108 !!!