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After you file
It depends.
If her earnings were reported on a W-2, then, correct, she does not need to file a federal tax return.
If her earnings were reported on a 1099 MISC, then she DOES need to file a return as self-employment taxes will be due on the income.
https://ttlc.intuit.com/replies/3302185
‎June 3, 2019
4:51 PM