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Deductions & credits
Is she a dependent? What kind of income did she have?
The Standard Deduction for an individual for whom an exemption can be claimed on another person's tax return is limited to the greater of:
…..$1,100 or
…..Your earned income for the year + $350 (but not more than 12,400)
So you would get a minimum of $1,100.
See Table 8 Standard Deduction worksheet for Dependents on Page 25
https://www.irs.gov/pub/irs-pdf/p501.pdf
Or the 1040 worksheet on page 32
April 25, 2021
5:40 PM