No, she is not required to file a tax return; however, many States require that you file a return if your filing a Federal return (she FAQ below for more information). She can file a tax return to get back her Federal and/or State with-holding. She also must indicate on her tax return that she can be claimed as a dependent on
someone else's return (if you are claiming her on your tax return).
Here's a FAQ (click on see entire answer) with information
about Federal Filing
Requirements: https://ttlc.intuit.com/replies/3302274
Here's a FAQ (click on see entire answer) with information about State Filing Requirements: https://ttlc.intuit.com/replies/4801660
