If she received a premium tax credit, reported in column C of form 1095-A, then she should file a federal tax return but the state tax return does not have to be filed. If she doesn't file a tax return, most likely the IRS will contact here and request that she file it. She doesn't owe any income tax but it is possible she owes all or a part of the advance premium tax credit back so that is why she should file the return, so the government knows what her income is that may affect her eligibility for the premium tax credit.
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