SSI does not go on a tax return at all. If SSI is the only income then no tax return is required, but you can mail a zero income tax return if you want to.
I have never heard of a tax return requirement for the ACA, but if she is on Medicare she is not eligible for ACA at all.
If you want to file a zero income tax return then download a blank 1040 form from the IRS and mail it in.
https://www.irs.gov/pub/irs-pdf/f1040.pdf
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
