If the Social Security benefits is the Only income to be reported on the tax return and there is no federal income taxes being withheld, then there is no reason or need to file a tax return.
However, if you have other income to enter on the tax return then you need to enter the SSA-1099 on your tax return.
Go to this SSA website for how to get a copy of the form - https://faq.ssa.gov/en-us/Topic/article/KA-01723
