Originally Posted by Akstax
#1:I would like to know how to file a tax for my 70 old mom who does not have any income.
#2;Is it possible.Will she get some standard deduction.
#3;Last year file as my dependent but now I want to keep her separate record. Is
#1;It depends; basically, she must file a federal income tax return if her income is above a certain level; which varies depending on her filing status, age and the type of income she receives. She should file to get money back if Federal Income Tax was withheld from her pay, she made estimated tax payments, or had a prior year overpayment applied to this year’s tax( I do not think this is her case). But as long as she has any reportable income(as mentioned below) as your dependent, she doesn’t need to file her return. A dependent is required to file a federal return for the 2012 tax year after reaching certain threshold income level. You can claim her as your dependent even if she may have to file her return as your dependent.
#2;Yes; as long as she files her return as a dependent; as your dependent, she needs to file her own return as long as her unearned income(i.e., interest or dividend or etc) was over $2,400 or her earned income was over $7,400(45,950(her std deduction)+ $1,450 as single). OR her gross income was more than the larger of $2,400 or her earned income up to $5,950($5,650 plus $300(statutorily given amount) plus $1450.So UNLESS she had either earned or unearned income exceeding the amount as mentioned above, she doesn’t need to file her return. However,
#3; As mentioned above it depends on her gross income; for example, as a non dependent of anyone, she needs to file her return as long as her gross income was at least $11,200($5950+$3,800+1,450(additional std deduction as she is over 65)) for 2012(yu can check it for 2013 with the IRS).