@sidwin516 You needed to be filing a return for her each year to report her self employment and to show earned income to make the ROTH IRA contribution. And she can't contribute 100% to the IRA. If you have self-employment income you can only contribute up to your net profit reduced by the deduction allowed for the ER portion of your self-employment taxes. See IRS publication 590A (page 39 for ROTH) https://www.irs.gov/pub/irs-pdf/p590a.pdf
You need to File the back taxes for her. She needs to fill out schedule C for self employment and pay the self employment tax.
