Yes, if it is a short interruption of income that is causing this, she should mail in a $0 return. If, as you say, she does not intend to go back to work, and has no income or plans to have any soon, she can stop filing. Then, if she does need to file a return again in the future and receives an inquiry from the IRS, she can simply respond with a letter stating her situation and the lack of need to file. If she is truly not receiving any income and therefore no income is being reported to the IRS, even if the gap is only 1 year, subsequent filing years should not cause a problem.
@JoyceMW
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