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After you file
According to Alabama Revenue link below, she would need to file a return if:
Full year residents
whose filing status is "Single" must file if gross income for the
year is at least $4,000. Full year residents
whose filing status is "Married Filing Separate Return" must file
if gross income for the year is at least $5,250. Full year residents
whose filing status is Head
of Family" must file if gross income for the year is at least
$7,700.
Those whose filing status is "Married Filing Joint Return" and
whose gross
income for the year is at least $10,500 must file an Alabama
income tax return.
https://revenue.alabama.gov/incometax/itfaq01.cfm
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‎June 6, 2019
1:57 AM