She might be a resident if she meets the substantial presence test.
You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2018 (January 1–December 31).
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2018. To meet this test, you must be physically present in the United States on at least:
1. 31 days during 2018, and
2. 183 days during the 3-year period that includes 2018, 2017, and 2016, counting:
a. All the days you were present in 2018, and
b. 1/3 of the days you were present in 2017, and
c. 1/6 of the days you were present in 2016.
For more information and examples, please see IRS Pub. 519 - U.S. Tax Guide for Aliens (pgs. 3-4).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
