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Education
If the scholarship is her only income, and she used it for Qualified Education Expenses, she would not have to file. If she didn't use it for education expenses, yes she would have 6K in unearned income.
Scholarships are considered both earned and unearned income, depending on the circumstances.
If she has other income and paid Federal Tax, she could file a return, indicating she is a dependent (if that is the case) and included the unearned income.
Here's Dependent Filing Requirements and general Filing Requirements.
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March 14, 2024
7:31 PM