Your daughter can use the calculator at the following link on the IRS web site to see if she has to file a tax return.
Do I Need to File a Tax Return?
If she does have to file, she has to report all her income, no matter where it is from. She would report the stipend as foreign earned income. In the Search box in TurboTax, type "foreign income" (without the quotes), then click the link that says "Jump to foreign income." When TurboTax asks what form the foreign income was reported on, select "A statement from my foreign employer (could be cash)."
