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@danilol   RIGHT.  She does not have to file a return.  But she can to get back the federal withholding in W2 box 2 and maybe the state withholding in box  17.  She won't owe any tax so she can get back the tax withholding taken out.  How much did they take out in box 2?  If it is a small amount I would just give it to her from you and not file.  But it would be a good practice for her to file and see how it works.