Nonresident alien traveling in the US and meet"substantial presence test"

Hi There, 

My friend Taylor is traveling here to visit her friend, because her friend need to be taken care and also because of the covid-19,  Taylor filed the extension form I-539 to USCIS, Taylor just found that she already met the"substantial presence test", Taylor didn't work in the US, and didn't work remotely to her country, Taylor didn't have income within and without US, does she need to file tax return or anything eles to IRS?

Thank you very much.