MFS and Social Security

[tpnl]

Wife does not want to file with husband this year. Her only income is SSA $11,240. I assumed that since she had no other income, she would not have to file (MFS filing requirement is gross income at least $3,950).

However, looking at the worksheets for figuring taxable SSA benefits, part of her SSA would be taxable and she would have to file. I guess I thought if your only income was SSA, you didn't need to file, but it looks like for MFS, I should run a worksheet every time. Am I missing something? This lady has a tax liability if she files MFS because, in her case $4,777 of her SSA is taxable.

Any thoughts?

[David1980]

I agree, required to file a return. Unless the other spouse is itemizing however they won't have any tax since the standard deduction is more than $4,777.

[Bees Knees]

Wife does not want to file with husband this year. Her only income is SSA $11,240. I assumed that since she had no other income, she would not have to file (MFS filing requirement is gross income at least $3,950).

Gross income means all income that must be included on the return, including the portion of SSA that is subject to tax. Since MFS and living together makes more than $3,950 of SSA benefits taxable, then that means gross income is at least $3,950 and thus, the taxpayer is required to file a tax return.

[Roland Slugg]

This lady has a tax liability if she files MFS because, in her case $4,777 of her SSA is taxable.

She is required to file a return, but if her social security is her only income, she will have, at most, a tax liability of $61. If her husband itemizes on his own return, she will have to itemize, too, and her sales tax deduction alone (assuming she's an Ohio resident) will be $225. That plus her personal exemption is $4,175, leaving taxable income of $602 and tax of $61.

But why won't she file MFJ? She and her H will almost surely pay less tax combined that way.