It depends if she is older or younger than age 65.
Single dependents—Were you either age 65 or older or blind? No. You must file a return if any of the following apply.
1. Your unearned income was more than $1,100.
2. Your earned income was more than $12,200.
3. Your gross income was more than the larger of— a. $1,100, or b. Your earned income (up to $11,850) plus $350.
Yes. You must file a return if any of the following apply.
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Your unearned income was more than $2,750 ($4,400 if 65 or older and blind).
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Your earned income was more than $13,850 ($15,500 if 65 or older and blind).
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Your gross income was more than the larger of—
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$2,750 ($4,400 if 65 or older and blind), or
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Your earned income (up to $11,850) plus $2,000 ($3,650 if 65 or older and blind).
