If she earned at least $400, she has to pay self-employment tax for Social Security and Medicare, even if she is your dependent. She will have to file a return and on that return she will need to say that someone else can claim her as a dependent.
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
Since the online software for self-employment income is costly, look into using one of the free software programs offered at the IRS site:
There are 8 free software versions available from the IRS Free File site
https://apps.irs.gov/app/freeFile/
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
