@Rumpelstilschen
IRS Tax Tip - https://www.irs.gov/pub/irs-news/at-01-08.pdf
Generally, if Social Security benefits were your only income, your benefits are not taxable and you probably do not need to file a federal income tax return.
So, as stated by @VolvoGirl if his only income is from Social Security there is no need or reason to file a federal tax return.
