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Again, it deepens on the source of the income.

if it is W-2 wages, and that is the only income, then up to $12,000, but if tax was withheld she must file to get a refund.

If other that W-2, then over $400 of self-employed income requires filing.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**