英文回答:
    Filing Individual Income Tax Returns for Retirees with Subsidies.
    Step 1: Gather Required Documents.
    Social Security benefits statement (Form SSA-1099)。
    Pension or annuity statement (Form 1099-R)。
    Any other income statements (e.g., Form W-2, Form 1099-INT)。
    Proof of subsidy payments received.
个税怎么退    Previous year's tax return (if available)。
    Step 2: Determine Filing Threshold.
    Retirees are required to file a tax return if their gross income exceeds a certain threshold.
    The threshold for retirees who are 65 or older is higher than the threshold for younger individuals.
    For 2022, the filing threshold for individuals age 65 or older is $14,250 for single filers and $28,500 for married individuals filing jointly.
    Step 3: Choose Filing Method.
    Retirees can file their taxes online, by mail, or through a tax preparer.
    The IRS offers a free online filing service for taxpayers with low to moderate income.
    Choosing the right filing method depends on factors such as complexity of tax situation and comfort level with technology.
    Step 4: Report Income and Subsidies.
    Retirees should report their Social Security benefits and other income on the appropriate lines of their tax return.
    They should also report any subsidy payments received on Schedule SE (Form 1040).
    Step 5: Calculate Taxes.
    Retirees need to calculate their gross income, deductions, and taxable income.
    They must then use the appropriate tax rate schedule to calculate their tax liability.
    Step 6: Claim Deductions and Credits.
    Retirees can claim a variety of deductions and credits on their tax return, such as: