Elderly parent is claimed on her daughter's 2023 return, should the Elderly parent file a 2023 tax return too?

[xmasbaby0]

You have not mentioned the income the parent is receiving.    The parent cannot be claimed as a dependent if their income exceeds $4700 --- not counting Social Security. 

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F

[JohnB5677]

Probably not because there is an Income limitation.

• The gross income limit for 2023 is $4,700 and increases to $5,050 for 2024.
• Generally, you do not count Social Security income, but there are exceptions. If your parent has other income from interest or dividends, a portion of the Social Security may also be taxable.