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Exception to what? Are you trying to determine if you need to file a tax return? If you have a 1095A for marketplace health insurance, you are required to file.
Who has to file?
http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F
If your only income is SS, then you do not need to file a return as your SS would not be taxable with no other income. Unless you are married filing separately, then 85% of your SS would be taxable, even if you did not have other income.
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