If she is under the age of 24 in 2022 and a full time student then you should be able to claim her as a dependent under the Qualifying Child rules if she meets all the requirements. Her income is not relevant in being able to claim her as a dependent under the rules.
If she received a W-2 for the income received in 2022 and it is less than $12,950 she does not need to file a tax return unless there were taxes withheld and she wants a refund for the taxes.
If she was self-employed and either received cash or a Form 1099-NEC and the amount received is $400 or more then she is required to file a tax return to report the self-employment income on Schedule C.
If she does file a tax return then she Must indicate on her return that she can be claimed as a dependent, if you are claiming her.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
