@ccchlfields Student wages at tax exempt colleges are usually exempt from FICA tax. For whatever reason, her college has determined that $4900 of her $6400 was not exempt. You'll have to ask them why. It probably has something to do with where she worked and on what.
MI and IN have a recprocal agreement on wages. She does not need to file a MI return. "A general rule of thumb is to file Indiana state taxes if your income is $1,000 or more. When it doubt, it is best to file". https://www.in.gov/dor/4731.htm
Box is $445. What Box?
1099Q Box is $6700. What's in boxes 1, 2 and 3 of the 1099-Q? Whose name and SS# are on the 1099-Q? It may be you that files it, not her.
1098T Box 5 is $22636. What's in box 1? How much did she pay for room & board? Books?
Q. Does this mean she has to file a tax return because $6400+$6700=$13,100>$12,200?
A. No. But with the rest of the numbers, she may still need to file, but unlikely. If the $445 is box 2 of the W-2, she will want to file to get that refunded. In general, the difference between box 5 and box 1, on the 1098-T, is usually taxable (the amount that box 5 exceeds box 1)
