If she is below the filing requirement, then no.
For your info, the Gross income requirements for each filing status (If your income is below these, you don't need to file.)
- Single: $12,2000 if under age 65. $13,850 if 65 and older.
- Married filing jointly: $24,400 if both under 65. ...
- Married filing separately -- $5 at any age.
- Qualifying widow(er) with a dependent child: $24,400 if under 65. ...
- Head of household: $18,350 if under 65.
