01/29/2026
When someone does NOT have to file
If Social Security is their only income, or their total income is low, they usually do not have to file.
The IRS looks at something called “combined income”
That is:
• Adjusted Gross Income (wages, pension, etc.)
• + nontaxable interest
• + ½ of Social Security benefits
Filing thresholds (most common cases)
Single
• Combined income under $25,000 → ❌ No federal tax on Social Security, usually no filing required
• $25,000–$34,000 → ⚠️ Up to 50% of benefits may be taxable
• Over $34,000 → ⚠️ Up to 85% of benefits may be taxable
Married Filing Jointly
• Combined income under $32,000 → ❌ Usually no filing required
• $32,000–$44,000 → ⚠️ Up to 50% taxable
• Over $44,000 → ⚠️ Up to 85% taxable
They usually DO need to file if they also have:
• A job or self-employment income
• A pension, IRA, or 401(k) withdrawals
• Rental income
• Significant interest or dividends
Special situations where filing is smart (even if not required)
• Federal taxes were withheld and they want a refund
• They qualify for credits (rare but possible)
• They had Marketplace health insurance (1095-A)
Bottom line
👉 Social Security alone = usually no filing
👉 Social Security + other income = maybe or yes
