There is a filing requirement. If her income is less, she is not required to file.
2018 Filing Requirements
Single
- Under 65 $12,000
- 65 or older $13,600
Married filing jointly
- Under 65 (both spouses) $24,000
- 65 or older (one spouse) $25,300
- 65 or older (both spouses) $26,600
Married filing separately
Head of household
- Under 65 $18,000
- 65 or older $19,600
Qualifying widow(er) with
dependent child
- Under 65 $24,000
- 65 or older $25,300
