No if she got it on a W2 she doesn't have to file except to get back any withholding taken out. If she got a 1099Misc for it she does have to file it as self employment income.
Do I need to file a return?
https://ttlc.intuit.com/community/filing-and-paying-taxes/help/do-i-need-to-file-a-federal-return-th...
Oh if she files be sure she checks the box that says she can be claimed on someone else's return.
