She cannot start or contribute to an IRA without having earned income.
The money can’t be an allowance (even if the child does chores for it) or a cash gift given directly to the child. Still, although allowances are not allowed, you may be able to pay your child for work done around the house provided it is legitimate and the pay is at the going market rate (you can’t pay $1,000 for a night of babysitting, for example). It helps if the child does similar work for outsiders; doesn't just mow the family's lawn, but others in the neighborhood, for example. Or if you have your own business, you can put your child to work doing age-appropriate tasks for reasonable wages.
In any event, is she were able to have an IRA and had a filing requirement the contribution would be reported on her return. A contribution to her IRA would not be reported on your return.
