When a Retired Person has to file?

[RB287a]

I have a retired friend who is wondering if she even has to file a return this year. Her info for 2025 is:

She is a widow (single) and recieved $21,000 Social Security benefits and $6,000 distribution from her retirement Annuity. Nothing else. She was or is not employed at any job.

Now from what I read on a quick search, her social security benefits are not considered income. And her 6,000 Annuity distribution is (I believe is considered) passive income and besides it's below her Standard deduction of $17,000 if I read my searches correctly.  Anyone have any quick input on this?

[xmasbaby0]

Who has to file?

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

You need to file a federal return if half your Social Security plus your other income is

Single or Head of Household      $25,000

Married Filing Jointly                  $32,000

Married Filing Separately            $0

[RB287a]

I went here
https://itap1.for.irs.gov/owda/0/investigate/WhoMustFile_ITA/en-US/ScreenOrder~Main~qs%24summary%24g...
and plugged in her data. This time I put 24,500 SS and 6250 IRA distribution. Then 1/2 of SS (=$1250) + 6250 = 1850 total gross income. Answered all the questions and it put this out.
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You are required to file a tax return for 2025.
Your return's gross income is equal to, or exceeds, $17,750.00 (Edit add me, now that 17,750 is the standard deduction filing single for 2025, end Edit add me)
What tax year are you asking about? 2025
What is your filing status for 2025? Single
Did you receive SS benefits in 2025? Yes
What total of SS benefits from box 5 of Form SSA-1099? $24,500
What total amount of wages, interest and other taxable income? $6,200
Did you have any tax-exempt interest in 2025? No
Can you be claimed as dependent on other taxpayer's return? No
Were you age 65 or older as of January 1, 2026? Yes
What was your gross income in 2025? $18,500
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But yet if you look here,
https://itap1.for.irs.gov/owda/0/resource/WhoMustFile_ITA/en-US/help/grinc2021.html
It says
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Include part of your SS benefits on total gross income IF:
1. Married, filing separate and lived with spouse during year;
OR
2. Half of SS benefits plus other gross income IS MORE than $25,000.
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So again one scenario says you must file IF you exceed the Standard Deduction of 17,750 total gross income.
And then yet another says Only if Half of SS benefits plus other gross income IS MORE than $25,000.

So go figure, seems like the IRS and the Tax consultants have a money making scheme going that others are not privy to.

[xmasbaby0 · Accepted solution]

 The rules are different if you file married filing separately.   That is what you are actually seeing. 

If you are receiving Social Security benefits, your SS is 85% taxable if you file MFS.

You need to file a federal return if half your Social Security plus your other income is

Single or Head of Household      $25,000

Married Filing Jointly                  $32,000

Married Filing Separately            $0

@RB287a

[RB287a]

Thank yo for the replies but still a bit confused where does it actually say Married Filing Separately  is $0?

Everywhere I looked it says for over 65 yrs of age single filing separate the Standard Deduction was 17,750 of your total gross income. 

[xmasbaby0]

@RB287a This thread began with a question about the requirements to file if you are retired.    You are confusing that issue with your standard deduction.    If you file Married Filing Separately, you are required to file a tax return if you have Social Security benefits, even if the SS is your only income.  No one said you do not get your standard deduction.

You should take note of the fact that if you are 65 or older and file MFS you will not get the extra senior deduction of $6000.

[RB287a]

Thank you I see what you're saying now. But I also sent you msg if you could also reply to that. Thank you for all your help and patience

[VolvoGirl]

I don’t understand where both of you are getting hung up on Married filing Separately?   That shouldn’t apply.   When did her spouse pass?  Sounds like she is filing Single now and 1/2 of ss is 12,250 (24,500/2) plus 6,250 is only 18,500 and less than 25,000 makes none of SS taxable.   So her taxable income is only 6,250.   Much less that the Standard Deduction 17,750.   

So she doesn’t have to file except to get back any withholding taken out on the 1099R or SSA-1099.   

[RB287a]

I agree VolvoGirl however I think I confused the discussion when I replied this

Thank you for the replies but still a bit confused where does it actually say Married Filing Separately  is $0?

Everywhere I looked it says for over 65 yrs of age single filing separate the Standard Deduction was 17,750 of your total gross income. 

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But in any case yes she is a single widow that should file single not Married filing separate. And 1/2 her SS + her retirement taxable distribution is less than 25,000