Yes, the requirement to file is based on the amount of income. But the amount of that requirement is based on the type of income. Since she has unearned income (unemployment) over $1100, she is required to file. Note that if her income consisted of wages and/or taxable scholarship she would not have had to file until she had $12,400.
*Your dependent child must file a tax return for 2020 if he had any of the following:
- Total income (wages, salaries, taxable scholarship ) of more than $12,400 (2020).
- Unearned income (interest, dividends, capital gains. unemployment) of more than $1100.
- Unearned income over $350 and gross income of more than $1100
- Household employee income (e.g. baby sitting, lawn mowing) over $2100 ($12,400 if under age 18)
- Other self employment income over $432, including money on a form 1099-NEC
