Security groups where? On the Tailscale ACL side, you need to allow tcp/22 in.
On your host where you're running Tailscale, usually nothing. You can keep everything locked down for ingress. Outbound UDP only, but usually cloud VMs allow outbound traffic already. (This is covered more in https://tailscale.com/kb/1082/firewall-ports/)
I think ingress wouldn't be necessary since tailscaled creates a tunnel right?
But how about egress traffic? UDP for WireGuard or something else?