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Depends on their income. Look up the easy rules on IRS online at their .gov site.

https://www.irs.gov/
Your query reminds me of the first year my Mom didn't have to even file. I was nervous about it and kept saying "Are you SURE you don't even have to file?" She was a careful and organized person, and finally said "Hon, if they want to come get me, toss me in jail and feed and take care of my health care the rest of my life, they should come get me". That was many years ago and makes me laugh to this day.
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Carrington, there are many factors that would answer this question. I recommend calling a CPA and asking them, have all of her income amounts and sources available.

My dad was 74, SS and a small interest payment were his only income and he no longer had to file or pay any taxes. This was told me by my CPA.
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"The IRS typically requires you to file a tax return when your gross income exceeds the standard deduction for your filing status. These filing rules still apply to senior citizens who are living on Social Security benefits. If Social Security is your sole source of income, then you don't need to file a tax return."

Source: https://turbotax.intuit.com/tax-tips/retirement/when-does-a-senior-citizen-on-social-security-stop-filing-taxes/L53Hx1v9W
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