Hal_Al
Level 15

Deductions & credits

She has to file because tax will be accessed.  Her standard deduction is $3000 + 450 = 3450.  3879 -3450 = $429 taxable income = $43 tax.  The "kiddie tax" does not apply, because of the low amount,  but form 8615 must be filed.

 

https://www.irs.gov/pub/irs-pdf/f8615.pdf (see line 3).