Hi - I have a 96 year old mother in a nursing home; she requires 24/7 care and has advanced dementia spending most of her days asleep in bed or asleep in a wheelchair. I am not in Michigan but my family there tell me she has not filed taxes since 2008. She is living off of social security. My brother has been on point with social security, medicare and the nursing home ensuring the nursing home is paid and that my mother does not accumulate any cash (it all goes to the nursing home expense). She still owns a home, but it has sat empty since 2008. She has been living in the nursing home since mid 2013 and lived with my sister from 2008 - 2013. What liability is she (we) facing regarding the IRS?

Thanks!

UNLESS your mother?s MAGI also called provisional income; I mean her AGI plus 50% of her soc sec benefits is LESS than $25K as single, then she does not need to pay tax so no need to file her return.I guess her MAGI is LESS than $25K then no need to file return and no tax liability on her social benefits.