1099-MISC box 3 - referral income for dependent?

[purplestar777]

Would greatly appreciate your help with a question about 2023 tax return:

My parent is my dependent. She earned $1075 of income from referring people to a bank.

It's reported in box 3 of two 1099-MISC forms from the same bank. One form says $1000, and the other $75.

Does she need to file a tax return?

If she does file, and this is her only income, will she have to pay tax on that amount?

Thank you!

[tagteam]

Less than $1,300 which means no filing requirement.