It depends. You never answered the question asked by Tax Expert @marilynjoy about whether your mom is required to file a U.S. tax return.
Whether she has to file for interest and dividends of less than $1,000 depends on whether she is a U.S. citizen or resident alien or nonresident — and whether the dividends were from U.S. companies.
You originally said she had no income, then later said she has interest and dividends. Does she have any other income?
If your mom files Form 8938 then she would have to file a federal income tax return. Form 8938 is not a standalone form. If you file Form 1040 or Form 1040NR, you should report the interest, whether it is taxable or not.
Otherwise, she would not have to file a return if she was a U.S. citizen or resident alien.
Additionally, the interest and dividends may be taxable on a state return.
If your mother is a nonresident see Who Must File Form 1040-NR.
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