Forgot to file a state return for dependent

[SM401]

My dependent is a college student in PA.  She started a job in late November 2021 and didn't earn much in 2021 (<$1500 gross).  In 2021, my dependent didn't earn enough to file a FED return nor for our home state.  I assumed that she wouldn't need to file in PA.  In looking at taxes for 2022, I realize now that PA requires everyone who earns any money in PA to file a state tax return.  I tried calling PA's tax department and can't get through to talk to someone.  How do I handle filing my dependent's late 2021 PA tax form quickly and appropriately with as little fuss and headaches as possible?  If I did my simple manual calculation correctly, the outstanding tax is about $47 (plus any interest and penalties I may need to pay).  

[Hal_Al · Accepted solution]

 If your home state is a reciprocal state (Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia), she does not need to file a Pennsylvania state return. 

Otherwise, fill out the form and mail it in.  

https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Pages/Personal-Income-Tax%20...