Taxes for elderly alien resident

[Cabela]

i would like to file taxes for my mom as widow, independent. She has green card for 3 years. does not have source of any income in USA. She gets a tiny pension from Ukraine (for now). We do not have any paperwork for it. She is 83 years old. What forms i need to file? We live in NC. I was told a similar to Michigan's MI-1040CR-7 and nothing else. Can anybody help me? Thank you.

[LeonardS]

Using the information you have provided for your Mom; filing as a widow and over 65 years old she would only have to file a federal tax return if her income is over $26,100 using Form 1040 and she would have to file a North Carolina tax return if her income was over $21,500 using NC Form D-400. 

[Cabela]

Thank you!