Deductions & credits

While I agree with the advice, the math isn't accurate

 

the rule is there is no need to file If the TOTAL income 

 

is less than EARNED income Plus $350 (not to exceed  TOTAL INCOME of  $12,200)

 

AND there is no federal tax withholding

 

since you daughter's TOTAL income is $1100 and that is less than her earned income of $1083+$350 (or 1433), there is no need to file as long as there was no withholdings

 

if here numbers were $700 earned and $375 unearned, while it would be less than $1100, there would be a filing requirement since the Total income of $1075 would not be less than the earned income of $700 +350.   

 

The IRS in its infinite wisdom doesn't make it easy for these small numbers