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@KAP22 more specifically, if she earns less than $13,850 (2023) she is not required to file a federal tax return.  

 

if there are withholdings, she would need to file to get them refunded, but it is not required. 

 

since she is considered 'totally disabled' and therefore a Qualifying Child, there is no income test (meaning she doesn't lose that status of Qualifying Child if her income was 'too high').