No, she is not required to file a tax return at her income level. However, if she had taxes withheld on her W-2, she can file a tax return to claim a refund.
If all the 529 distribution has been used for education purposes, she is not required to enter form 1099-Q on her tax return.
If she files a tax return, she has to indicate in TurboTax that she can be claimed as a dependent by someone else.
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