Retirement tax questions

No, she did not file her own tax. She was a minor for year 2020, 2021, 2022. And She is 18 yrs old 2023 and 19 yrs old 2024.  She is a student and does not have any income. 

 

In that case, should I enter under my name for her excess Roth IRA contribution on form 5329?  Does that make sense? I am really puzzled.