She can file her own EZ 1040 but she cannot claim herself. With this kind of easy filing.....my girls over the years (aged 25 & 21) just used the free simple Turbo Tax and mailed it in. (I think you are charged a fee to E-file.) If you go to the IRS site, it also is set up where your daughter can easily file her taxes. I am not sure about the E-filing with the IRS.
