PA does not tax social security income at the state level, which makes PA or Pennsylvania a very tax friendly state for retired people.
Although you might still own some federal taxes on the Social Security benefits depending on your total income, but PA or Pennsylvania does not tax most pension or retirement accounts like 401K, IRA etc withdrawals, but PA also has a low flat income tax on other earnings and also taxes inheritances and has higher property taxes as well.
Senior citizens do generally have to file PA or Pennsylvania taxes.
In PA or Pennsylvania, senior citizens often have to file state taxes if their total taxable income from sources like taxable retirement distributions, interest, wages etc exceed the tax filing threshold, even though Social Security and most pension and 401K and IRA withdrawals are not taxed in PA or Pennsylvania.
In PA or Pennsylvania there's also no special cut off age for taxes, so you must file taxes if your taxable income which excludes non taxable benefits, surpasses the minimum requirement for a resident of Pennsylvania, which can be very low.
The PA or Pennsylvania Tax Rules for Seniors is that Social Security is not taxed by Pennsylvania.
Pensions and Retirement Accounts like 401 K, IRA, etc are exempt from PA or Pennsylvania state tax for residents of Pennsylvania, which makes Pennsylvania a very tax friendly state for retirees.
If you work part time or have any other taxable income like dividends, interest, or even taxable retirement plan payouts you must report it.
And you also must file if your gross taxable income is over $33, or if you have certain types of income.
When you likely need to file taxes as a Senior Citizen in PA or Pennsylvania includes if you have taxable income from a job, interest or other sources.
Or you received taxable distributions from retirement plans, but not typical ones, but potentially early or specific types.
Being a Senior Citizen in PA or Pennsylvania does not exempt you from filing taxes if you have taxable income, you just benefit from Pennsylvania's exemption on many common retirement benefits.
But you should also always check with the Pennsylvania Department of Revenue guidelines for any specific income thresholds.