It depends. If she does not meet the filing requirements for Minnesota (MN) she is not required to file as a nonresident.
If her income is below the filing requirement she could file MN for a full refund. She is not required to do that.
- an Illinois resident, you must file Form IL-1040 if
- you were required to file a federal income tax return, or
- you were not required to file a federal income tax return, but your Illinois base income from Line 9 is greater than your Illinois exemption allowance of $2,775 for 2024.
@ChicagoJ
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