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Unless you wish to get back the withholding, she is not required to file. If you are using the online version, she would need her own account with a unique user name.
Single dependents—
You must file a return if any of the following apply.
1. Your unearned income was more than $1,100.
2. Your earned income was more than $12,550.
3. Your gross income was more than the larger of— a. $1,100, or b. Your earned income (up to $12,200) plus $350.
State filing requirements may be lower.
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