My Father passed y in 2020. He was retired Navy. My mother has been getting in 2021- VA spouse benefits and Navy Spouse benefits. Do these need to be filed in her taxes?

It depends.  If your mother is receiving a military pension and her taxable income is over the filing requirement then she must file a return and include any taxable benefits. If she does not receive a tax reporting document then she may be receiving nontaxable benefits.  Forms are to be issued no later than January 31st.

She should have a tax reporting document such as a Form 1099-R.  The filing requirements for a single person (she would not be entitled to file as married filing jointly after the 2020 tax year) is as follows.

• Single, under 65 is $12,550 (add $1,700 if 65 or older)
• Filing Requirements 2021 (Start on page 2) 
• See the chart below for most taxpayers