She is not required to file a return for the amount of income she received. If any tax was withheld ---shown in box 2 or box 17 of her W-2---she can file to seek a refund. If she can get a refund, there would be no good reason not to file to seek the refund.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
