Belated thanks. Trying to get back to this now after work consumed me this week. I really appreciate your input. Just to be sure, all of my daughter's income (W-2 income, like a dollar in interest income, and then this academic stipend) add up to less that $12,950. I thought she didn't have to file at all when that's the case. I don't want to pay for her to file if she doesn't have to file. Can you clarify - does she need to file because of the NEC even if she's under $12,950? Thanks!
