She is not required to file a return.
You need to file a return if you’re a:
- Single dependent under age 65, not blind, and any of these apply:
- Your unearned income was more than $1,100.
- Your earned income was more than $12,200.
- Your gross income was more than the larger of:
- $1,100
- Your earned income up to $11,850 plus $350
