It should be fine as long as she files a married filing separate return and marks the box that she can be claimed as a dependent by another taxpayer. If her income was less than $2,000 then she would not need to file at all unless there was tax withheld and she wants a refund.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
