DawnC
Expert Alumni

Get your taxes done using TurboTax

No, she doesn't have to file if her only income was a w-2 with $1553 in earnings.   She won't owe but won't get a refund if box 2 was zero.    That is, assuming it is a w-2.   If it is a 1099, she has to file a Schedule C and will owe self-employment tax.   

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"