Mom lives in AlF due to dementia. We pay $36,000 for her care, about $2500 out of pocket expenses for drugs ect., and $3,400 in property taxes for her vacant home. Last year 2014 I cashed in her last annuity for $45,000, Added to her SS her total income was around $65,000. Do I need to file income taxes for her? I did not file for 2013 because her income was $45,000 total (SS plus annuity ) And her expenses that year were about the same except she still some money left in savings, now she does not.