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If you only receive SS benefits reported on a 1099-SSA then you have no reason to file a tax return. If you receive any other income like a pension reported on a 1099-R form then you may need to file depending on the amount.
DO I NEED TO FILE A TAX RETURN?
https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return
Who has to file?
to answer your question, you would only file one tax return, listing all your income, including the survivorship benefits.
It is a separate question whether you even need to file - that depends on how much the non-social security income is.
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