Hello,
I file taxes for my in laws every year, however their only income is social security and a small pension of $8,300 per year. They haven't paid any federal income tax in years, although they file every year. Per publication 554 filing requirements, 1/2 of their combined Social security income plus the pension is $23,899, which is below the $32,000 filing requirement of pub 554. Their total combined income is $39,480 including both of their social security incomes and the pension. They are both over 65 and file jointly.

1. Am I correct, they don't have to file a federal return?
2. If they do not have to file, is there anything they should file or do since they have been filing every year, or just simply not turn anything in this year?

thank you
Mark