My mother is 90 years old, collects social security and has a small amount from interest and a survivor benefit pension. Does she need to file a return?
Whether or not she has to file depends upon her filing status and the amount of taxable gross income. The filing requirements for a tax year are identified in IRS Pub 501 and any one of the income tax instruction booklets (1040, 1040A, 1040EZ) for that tax year. These documents contain a simple chart that she can use to see if she has to file.
