My 90 year old mother lives on Social Security and a few 1099's that total around 10k. Do I need to file her taxes? She owns no property or has any deductions.

[Vanessa · Accepted solution]

No, because her other income is only $10,000, her social security would not be taxable.  This means her AGI would be less than the $13,600 standard deduction for a single person over 65 causing her to have no taxable income so she will not need to file a return. 

• "file a federal tax return as an "individual" and your combined income* is
  • between $25,000 and $34,000, you may have to pay income tax on up to 50 percent of your benefits.
  • more than $34,000, up to 85 percent of your benefits may be taxable.
• file a joint return, and you and your spouse have a combined income* that is
  • between $32,000 and $44,000, you may have to pay income tax on up to 50 percent of your benefits.
  • more than $44,000, up to 85 percent of your benefits may be taxable.
• are married and file a separate tax return, you probably will pay taxes on your benefits.

Your adjusted gross income 
+ Nontaxable interest 
+ ½ of your Social Security benefits 
= Your "combined income""

https://www.ssa.gov/planners/taxes.html