I'm filing for my gram and does she have to file if it comes out even?

[Coleen3]

There is a filing requirement. If her income is less, she is not required to file.

2018 Filing Requirements

Single 

• Under 65 $12,000
• 65 or older $13,600

Married filing jointly

• Under 65 (both spouses) $24,000
•  65 or older (one spouse) $25,300
•  65 or older (both spouses) $26,600

Married filing separately

• Any age $5

Head of household 

• Under 65 $18,000
•  65 or older $19,600

Qualifying widow(er) with dependent child

• Under 65 $24,000
•  65 or older $25,300