Tax Year Prior to 2020: Does my elderly mother need to file?

[FlashG]

i do my taxes each year for my 96 yr old mom. she is on a pretty limited fixed income comprised primarily of SS. Her gross income tops out at about $36k or so. About 80% of this is Soc Sec income, and OR doesn't tax Soc Sec income. She hasn't had to pay any tax for at least 10 yrs. Can any tax experts out there tell me - do I even need to bother to file a return for her? Would love to not have to.

One other potential consideration: there is a reasonable chance that this year, maybe next, i will need to sell her home to move her into a care facility. so i will need to file at that point due to the house transaction. With that likely ahead for me, would it make sense just to go ahead and file this year? Not sure if the IRS would find it unusual if I skipped a year. I kind of doubt it would raise a flag but thought i would pose the question.

thanks.

[KarenL]

Since she is over 65, she will need to file a tax return if her gross income is over $13,600.  Gross income means all income she receives in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of her main home (when that happens).   Don't include any social security benefits unless one-half of her social security benefits plus her other gross income and any tax-exempt interest is more than $25,000 (for Single Filers). Unfortunately,  I can't do the calculations for you, but you can read more about the filing requirement here Tax Guide For Seniors.   Hope that helps!