My mom hasn't filed taxes for awhile. I was wondering how much money she has to make to file?

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she is 94 years old bed bound has an income about 23, 000. a year. by the way i love this forum so informative.

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At 23K per year you need to file. I'm going to guess that she has enough deductible medical expenses to wipe out most of the income and has missed refunds every year she did not file, both on federal and state returns.
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