I don't believe she needs to file if she was performing the services in the child's home.
A single dependent must file a return in 2015 if:
- Their earned
income (such as wages) was over $6,200 or,
- They earned more
than $1,000 in unearned income (such as interest or gains on the sale of
investments)
- They earned more
than $400 in self-employment income
If you babysit in someone else's home it is very likely you
were an employee, even if you didn't receive a Form W-2. If you were an
employee you would not need to file if your babysitting income was under $6,200.
(This limitation would not apply if you performed babysitting in your own home,
where you would be considered self-employed and the $400 limit would apply.)
