NJ shows a filing requirement of $10,000 from all income for single filers. See NJ instructions. Since she is not required to file a return for federal or either state, you do have the option of not filing and wait to see if the IRS sends a letter asking questions. The IRS does get all the same forms and may determine that a return was not necessary. If you feel there could be some room for misinterpretation or you want to avoid any possible future issues, then go ahead and file returns.
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