Do I need to file a tax return for the Senior Freeze? Today 5:30 AM Q. I didn’t qualify for Senior Freeze in the 2018 to 2019 years because my taxes didn’t go up, but they skyrocketed in 2020. I meet all the requirements for the Freeze except I didn’t file state or federal tax returns in 2019 because I didn’t make the minimum required to file. Should I file a 2019 return before filing for the 2020 Senior Freeze? — Senior A. The Senior Freeze is a benefit that is available for those age 65 or older or residents who are receiving federal Social Security Disability benefit payments as of Dec. 31, 2019.