If your ONLY income in 2023 was Social Security you are not required to file a tax return unless you have a 1095A for marketplace health insurance, or if you had tax withheld from the SS and want to seek a refund.
If you had any other income--like from a retirement account, pension, etc. then you might need to file.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
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