My mom is 72 years old and lives with us. She has $1,800 in interest earned and $8,000 in rent income. Does she have to file a tax return if we do not claim her as a dependent? My understanding is that she does not have to file a tax return if her gross income is less than $10,300 in 2008 because she will end up neither paying income tax nor getting a refund.
Thanks in advance.