all employees are subject to medicare and social security taxes on their wages. the combined rate is 7.65% (6.2% social security 1.45% medicare). if there are only amounts in boxes 1-6 she would only need to file to get back the $5 in federal withholding assuming this is her only income. see below if your state has a personal income tax
for 2025 she can have compensation up to $15,000 equal to the standard deduction ( no other income) and assuming full medicare and social security taxes are paid / withheld by her employer she would owe no federal taxes.
don't know what state you live in because some states have an income tax and different filing requirements.
