Must you file a federal tax return?

[Harvey049]

My adult sister is my full-year live-in dependent (I file my returns as head of household).  She has ONLY Social Security retirement income.  I'm quite sure that she owes no federal income tax;  what I can't determine, for the life of me, from the IRS website is whether she must nevertheless file a federal income tax return.  Anyone have any insights that might help me?  Thanks.

[xmasbaby0]

If your sister's ONLY income is Social Security she is not required to file a tax return unless she has a 1095A for having marketplace health insurance.

Who has to file?

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

[Harvey049]

Thanks much.  I'm not sure what "marketplace health insurance" is.  She has Medicare coverage & an AARP Medicare Advantage plan from United Health Care.  I've never seen her receiving a 1095A.

[xmasbaby0]

No.   If she had Medicare she does not have marketplace ("Obamacare", "Affordable Care Act" ) health insurance.   She does not have to file a tax return.

[Harvey049]

OK & Thanks Very Much!