Do Senior Citizens on Social Security Have to File Taxes?

Receiving Social Security benefits does not automatically exempt a senior from filing a federal income tax return. The requirement to file depends on a combination of age, filing status, and total income from all sources. To determine if you need to file, you must first calculate if your benefits are taxable and then compare your total income to thresholds set by the Internal Revenue Service (IRS).

Determining if Social Security Benefits are Taxable

A portion of your Social Security benefits may be subject to federal income tax, depending on your other income. To figure this out, you must calculate your “provisional income.” This figure is the sum of your modified adjusted gross income (MAGI), any tax-exempt interest you received, and one-half of the total Social Security benefits you received for the year.

Once you have calculated your provisional income, you compare it to specific thresholds. For a single individual, if your provisional income is between $25,000 and $34,000, you may have to pay income tax on up to 50% of your benefits. If your provisional income is more than $34,000, up to 85% of your benefits could be taxable.

For those married and filing jointly, if your combined provisional income is between $32,000 and $44,000, up to 50% of your Social Security benefits may be taxable. If your combined provisional income exceeds $44,000, that taxable portion can increase to 85% of your benefits. You will never pay taxes on more than 85% of your Social Security income. The total benefits you received are in Box 3 of Form SSA-1099, which you should receive each January.

Gross Income Filing Thresholds for Seniors

The IRS sets gross income thresholds to determine if you must file a federal tax return, and these amounts are higher for individuals age 65 and older due to an additional standard deduction. For the 2024 tax year (the return you file in 2025), a single individual 65 or older must file if their gross income is $16,550 or more.

These filing thresholds vary based on your filing status. For married couples filing a joint return where both spouses are age 65 or older, a tax return is required if their combined gross income is $32,300 or more. If only one spouse is 65 or older, that threshold is $30,750.

Other filing statuses also have unique thresholds for seniors. An individual filing as a Head of Household who is 65 or older must file if their gross income is at least $23,850. For a Qualifying Surviving Spouse who is 65 or older, the filing threshold is $30,750. For those who are married but file separate returns, the filing threshold is just $5, regardless of age.

Calculating Your Total Gross Income

To determine if you meet the filing thresholds, you must calculate your total gross income for the year. Gross income includes all income you receive that is not explicitly exempt from tax. Common sources of income include:

• Wages from any part-time work
• Interest earned from savings accounts or bonds
• Dividends from investments
• Capital gains from the sale of assets, such as stocks or real estate
• Distributions from pensions, annuities, and retirement accounts like a 401(k) or a traditional IRA

After summing income from these sources, you must add the taxable portion of your Social Security benefits that you previously calculated. For example, if a single filer has $10,000 in pension income, $2,000 in interest, and calculated that $5,000 of their Social Security is taxable, their gross income is $17,000. This total is what you compare against the filing threshold for your status.

Situations Where Filing is Recommended Even if Not Required

Even if your gross income falls below the mandatory filing threshold, it can be advantageous to file a tax return. The primary reason is to claim a refund of any federal income tax that was withheld from payments such as a pension, an annuity, or wages from a part-time job. Filing a return is the only way to get that money back.

Filing a tax return is also necessary to claim certain refundable tax credits. A refundable credit can result in a tax refund even if you do not owe any tax. One such credit is the Credit for the Elderly or Disabled, which is available to certain low-income individuals who are either over age 65 or retired on permanent and total disability.

To qualify for the Credit for the Elderly or Disabled, you must meet strict income limits. The credit is based on your adjusted gross income and the total of your nontaxable Social Security and other pension benefits. Filing a return to claim this or other credits could provide a refund you would otherwise miss.