There is only one responsible answer to this question.

The law was written in expectation that IRS could use the SSA-1099 data to issue payments to Social Security recipients who have not filed 2018 or 2019 returns.

There are millions of seniors who are confined, more or less, to retirement communities and care facilities. They shouldn’t be going out seeking help with a form they have to sign, and people shouldn’t be coming to them to collect a signature and a fee.

Requiring “simple tax returns” will literally sicken many and kill more than a few.

Someone in IRS Public Affairs wrote a press release that suggests returns have to be filed. They might have been using a 2008 press release as a draft.

Until someone responsible at IRS, or Treasury, or the White House tells Congress, and us, that returns are needed – just back off.