If your daughter has a Roth IRA with an excess contribution, the Form 5329 has to have her Name and SSN on it.
If she did not have to file a return, Form 5329 can be filed separately.
You can get the needed forms 5329 for those years in fillable PDF format at IRS website.
"If you're filing [...] for a minor child who cannot sign the return, sign the child's name followed by the word "by," then your signature, and your relationship, such as "parent" or "guardian for minor child." (IRS)
I don't see in Instructions where to mail it. I assume it is the same address she would use for Form 1040.
@kaitech3
