No, if her taxable income is beneath these thresholds, she is not required to file a return:
- Unearned income was more than $1,100.
- Earned income was more than $12,550.
- Gross income was more than the larger of—
- $1,100, or
- Your earned income (up to $12,200) plus $350.
If she had any federal taxes withheld, she would be required to file if she wanted those refunded to her.
