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Any resident or a non-resident with PA source income over $33 is required to file a PA state income tax return. She  would also be required to file a local earned income tax return with the municipality that she lives in.   TurboTax does not support the preparation of PA local returns.  See:  https://revenue-pa.custhelp.com/app/answers/detail/a_id/281/~/who-must-file-a-personal-income-tax-re...

She would not be required to file a federal return, but if any federal withholding taken from her wages (box 2 of W2), she should file to obtain a refund of taxes.  Be sure she marks that she can be claimed by another person as a dependent.

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