Yes, it can be. It all depends on the amount of gross taxable income, age and filing status.
If she is widowed and it did not occur in 2022, then the filing status is likely single and this assumes there are no dependents. The chart in the link below will help guide you for filing status and then filing requirements based on age and income.
Social Security income is not taxable until at least 50% of that amount combined with other taxable income is greater then $25,000 ($32,000 for married filing jointly) for single, head of household and married filing separately and did not live your spouse all of 2022.
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