1 Best answer
you say your father died during 2015, so your mother should have filed Married Filing Joint for 2015, widowed/ single for 2016 --- and are you saying that her total world income is only $367 capital gains, $xxxx total dividends, $116 Q-dividends and $17 interest income ? How does she live -- did she have social security, IRA or pension from your father ? Do you supprot her or what ?
If that is the totality of her income -- Interest income, Dividend income, Social Security -- then she may not have to file because her taxable income after standard deduction and exemption would be ZERO ( negative ).