For her income next year she might have to file her own return.......
They don't have to file if they only have W2 income under 14,600 but can file to get back any withholding taken out in boxes 2 or 17. But you don't get boxes 4 or 6 back. If they got a 1099Misc or 1099NEC they have to file it as self employment income no matter how small the amount.
Be sure on their return they check the box that says they can be claimed on someone else’s return.
