Yes, you are correct. Technically, she must file a PA state return as the law states that you must file if you have income that will generate tax of more than $1 even if they qualify for Special Tax Forgiveness. If she earned $50, she would generate PA taxes of $1.54.
To file a state return electronically, you would need to e-file a federal return. Unless she had something withheld for federal, you will likely not be able to e-file as she would have a $0 federal return. This means, you may need to print and mail her PA return.
As for local, PA has many localities, you would have to contact your local taxing authority in order to see if she needs to file a return.
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