A single person over 65 has a standard deduction of $13,600 so anything over that she would need to file a return.
Yes, her 401K counts. The RMD may count, but it may also be taxfree. For that, you will need to look at the 1099R and any other supporting documents.
Also, if 1/2 of her social security plus other income is more than $25,000, a portion of her SS would be taxable.
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