If her income is over $14,050, she most likely needs to file a tax return. Because you said she got a refund in the past, it may be a good idea to see if she can again, and if she did not get her stimulus payments you can claim them on the 2020 return. You do not have to file the 2019 before the 2020.
See How Do I File Back Tax Returns? - TurboTax Tax Tips & Videos.
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