The only reason to file 2019 or 2020, if otherwise not required because of income threshold, is if she had Federal Income Taxes Withheld (she won't get back Medicare or Social Security Taxes). however, for 2019 you would need the desktop software https://turbotax.intuit.com/personal-taxes/past-years-products cost is $80 and extra for state. returns can't be e-file. note if you have a state income tax the filing requirements are different.
