Who needs to file an income tax return? [View all]

A family member claims that since they do not owe any tax they don't need to file.

I have no idea about their financial situation except that their sole source of income is from Social Security - cannot be much - and perhaps some savings.

From the irs.gov a bit confusing.

First

If your filing status is: File a tax return if your gross income is:

If you were 65 or older at the end of 2025

Single $17,550 or more

But then,

File a tax return if any of these apply:

Single age 65 and up

Unearned income over $3,350
Earned income over $17,750
Gross income was more than the larger of:

$3,350, or
Earned income (up to $15,300) plus $2,450

https://www.irs.gov/individuals/check-if-you-need-to-file-a-tax-return

So which is it? Again, I have no idea the SS benefits but if they were less $3,350 then they don't need to file?

Of course, there is that extra $6,000 of deductions that most seniors get.


Senior deduction (enhanced deduction for seniors)

If an individual is at least 65 years old, they may be able to deduct up to $6,000. If their spouse is also 65 or older, they can claim up to $12,000 and must file jointly.

So probably should file just for this "goody."

https://www.irs.gov/newsroom/schedule-1-a-additional-deductions-what-to-know-about-the-new-form