Sorry for your loss
Here's 2023 tax filing requirements with 2024 being nearly identical. Please take note that it refers to taxable income and social security under a certain range would not be taxable.
https://www.irs.gov/individuals/check-if-you-need-to-file-a-tax-return
Taxes on Social Security
If under the filing requirement then a 2023 tax return will not be required.
For 2024, it would be good form to file regardless and print deceased at the very top of form 1040. This will alert the IRS of final filing.
